With the popularity of the Internet and the application of emerging technologies such as big data and cloud computing, the work of financial accounting has been gradually replaced by artificial intelligence. In the accounting report issued by the Ministry of Finance in 2016, it was clearly stated that the transformation and integration of financial accounting to management accounting should be the central work of current accounting. By analyzing the difference between financial accounting and management accounting , the problems faced by the integration of the two accounting models , this paper finds the corresponding strategies and optimizes them according to the existing problems, so that accounting work can effectively promote the development of enterprises to the greatest extent.