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会计与财务管理的关系是对立统一的。两者的对立主要表现在区别上,两者的统一主要表现在联系上。两者的对立,在理论上主要表现为,两者分属不同的学科类别,有着自己的独特的属性、特点和功能;实践方面则主要表现为,它们是两个承担着不同职责的部门。两者的统一,在理论上主要表现为,两者有相同的研究对象;实践主要表现为,两者作为管理部门在目标具有一致性。正确认识及理清会计与财务管理之间的关系,有助于推进会计财务改革,对企事业单位如何建立机构、怎样划分权责、提高工作效率等方面有重大意义。
The relationship between accounting and financial management is the opposite of unity. Opposition between the two mainly in the difference, the unity of the two mainly in connection. The opposition between the two is mainly manifested in theory as follows: the two belong to different disciplinary categories and have their own unique attributes, features and functions; and the practical aspects are mainly that they are two departments that bear different responsibilities. The unification of the two is mainly manifested in theory, both of which have the same research object. The practice mainly manifests as the consistency of the two as management departments in the goal. Correctly understanding and clarifying the relationship between accounting and financial management helps to promote accounting and financial reform, and has great significance to enterprises and institutions in establishing institutions, dividing responsibilities and responsibilities, and improving work efficiency.