Under current social development trend,simple finance management pattern can not meet the requirement of enterprise development any more.The effective fusion of finance accounting and management accounting,2 main branches of accounting in modern society,could bring more benefits to enterprises.The paper introduced the content and relation between finance accounting and management accounting,analyzed the necessity of the fusion,and in the case study of the application in Jiangxi Sanhe Gold Industry Co.,Ltd.,proposed the strategy for effective fusion of the two,providing reference for finance management level of enterprises.