欣闻《财务与会计》将于2015年1月改为全彩半月刊,我这个上世纪80年代会计专业的大学毕业生,回忆起《财务与会计》对我的影响,感悟颇多。财务与会计的关系,对于初学者来说难于理解透彻。我国的大学生一般要在大二才开始学专业课,会计学、财务管理都是会计专业的主干课,尤其在我们上学的那个时代还没有明确划分会计和财务管理专业,因此,对二者的关系当时我们感到很困惑。那个年代,没有网络,资讯传播不通 I am pleased to learn that “Finance and Accounting” will be replaced by a full-color bi-monthly in January 2015. My 80-year-old accounting graduate recalled the impact of Finance and Accounting on me. The relationship between finance and accounting is difficult to understand for beginners. Generally speaking, college students in our country begin to study majors in sophomore year. Accounting and financial management are the main courses of accounting major. Especially in the time when we went to school, there was no clear division of accounting and financial management major. Therefore, the relationship between the two We were very confused at the time. That era, there is no network, communication is blocked