在《财会通讯》1986年第8期的《初论财会管理》一文中,建议把“财会管理”作为一个科学概念加以推广。我们认为这是不妥的,因为“财会管理”是一个不科学的概念。第一,财务管理与会计管理的对象是不同的,合称为“财会管理”不符合管理理论的概念逻辑。第二,该文所指的财会管理与传统的财务管理内容没有实质性区别,该文没有为会计理论和实践提出新的意见。第三,该文提出的财会管理学科体系是一个混乱的体系。我们仔细考究了该文的内容,完全看不出在会计管理和财务管理两个分支的关系到底怎样。例如成本决策,计划、分析,既是财务管理的工作内容,又是管理会计的内容。我们认为财务管理和会计管理这两个概念是不同的,财务管理应以资金的筹措和分配为核心建立理论体系和工作体系,会计管理应以财务会计和成本管理(指全面成本管理)为核心建立理论体系和 In the article “First Discussion on Accounting Management” of “Accounting Communication” No. 8 of 1986, it is suggested that “accounting management” should be promoted as a scientific concept. We think this is wrong, because “accounting management” is an unscientific concept. First, the object of financial management and accounting management is different, collectively referred to as the “accounting management” does not conform to the concept of management logic theory. Second, the article refers to the financial management and traditional financial management content is no substantive difference, the article did not put forward new ideas for accounting theory and practice. Thirdly, the system of accounting management proposed by this paper is a chaotic system. We carefully studied the content of the article, completely do not see the relationship between the two branches of accounting management and financial management in the end how. For example, cost decision-making, planning, analysis, both the content of financial management work, but also the content of management accounting. We believe that the two concepts of financial management and accounting management are different. Financial management should establish a theoretical system and working system centered on fund raising and distribution. Accounting management should focus on financial accounting and cost management (referring to total cost management) Establish a theoretical system and