我国财务会计界对财务管理职能的研究远不如对会计职能的研究那样系统和深入。财务管理职能可概括为五个:计划职能、分配职能、监督职能、决策职能和筹资职能。笔者认为,这种概括至少存在两个缺陷:一是将财务管理职能本身与履行财务管理职能的方式混在一起。事实上,计划、分配 The study of financial management function in China’s financial accounting field is far less systematic and in-depth than the study of accounting function. Financial management functions can be summarized into five: planning functions, distribution functions, oversight functions, decision-making functions and fund-raising functions. The author believes that this summary has at least two flaws: First, the financial management functions and ways to perform their financial management functions mixed together. In fact, planning, distribution