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有不少同志从财务、会计合一的角度,提出了会计具有管理职能的论点,并以“会计管理”代替“财务管理”。我们不同意这种看法。1、财务、会计不能混同。尽管我国绝大多数企业实行的是财会合一的机构,但这有历史的原因。会计是经济管理的基础工作,其主要任务是记录、整理、核算和分析企业的经济活动资料及业务收支,而财务则主要是根据会计提供的信息制订计划、筹措资金、处理各种经济关系,两者的职能不论范围、方式、性质均不相同。会计着眼核算,财务着眼管理,它们是两门不同的学科。将两者混同起来视作探讨会计职能的基点,从而认为会计具有管理职能,是无助于解决问题的。
Many comrades put forward the argument that accounting has the management function from the perspective of financial and accounting unification, and replace “financial management” with “accounting management”. We do not agree with this view. 1, finance, accounting can not be mixed. Although most of the enterprises in our country implement institutions that have a unified accounting system, this is a historical reason. Accounting is the basic work of economic management, its main task is to record, organize, accounting and analysis of economic activities of enterprises and business receipts and expenditures, while the financial is mainly based on accounting information provided by the plan to raise funds to deal with various economic relations The functions of the two are different in scope, manner and nature. Accounting eye accounting, financial management, they are two different disciplines. The two together as a discussion of accounting functions of the starting point, so that accounting management has the function is helpless to solve the problem.