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在专业教学中常常发现:许多学生对财务会计与财务管理这两门课程的各自本质内涵及其关系理解不透,以至于影响了他们对专业知识的学习和专业技能的提升。为此,总结了两者的关系如下:一、质上的联系与区别财务管理是企业管理的一部分,是有关资金的获得和有效使用的管理工作。具体的就是对财务活动进行组织,对财务关系进行处理。管理的内容包括投资决策、筹资决策和资产管理决策。投资决策就是决定企业需持有的资产总额及其组成,决定资金运用的方向即投什么不投什么,从而决定了企业未来的收益和企业的价值。融资决策是为企业的投资活动筹措资金,关键是决定负债和所有者权益的构成及资金成本和风险的选
In professional teaching, it is often found that many students have an inattentive understanding of the essence of each of the two courses of financial accounting and financial management and their relationship, which affects their professional knowledge and professional skills. To sum up the relationship between the two is as follows: First, the qualitative linkages and differences Financial management is part of business management, management of the acquisition and effective use of funds. Specific is the organization of financial activities, financial relations to deal with. Management includes investment decisions, financing decisions and asset management decisions. Investment decision-making is to determine the total amount of assets the enterprise needs to hold and its composition. The direction of the use of funds, that is, what to vote or not, determines the future benefits and the value of the enterprise. Financing decision-making is to finance the investment activities of enterprises, the key is to determine the composition of liabilities and owners’ equity and the cost of capital and risk of election