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财务管理是指通过价值形式对企业的生产经营活动所进行的综合性管理,是企业的资金形成、分配和使用过程中各项管理工作的总称。会计管理是通过记帐、算帐、核算对企业的经济活动和财务收支的管理。财务管理和会计管理既有密切的联系,又有明显的区别。它们都是对资金运动的管理,但前者注重调控和使用,后者注重核算和反映。鉴于二者都是对资金的管理,且近年来会计的职能也有所发展,本文暂且将二者放在一起论述,在一般意义上称财会管理。
Financial management refers to the comprehensive management of enterprises' production and business activities through value forms, and is the collective name of various management tasks in the process of fund formation, distribution and use. Accounting management is through accounting, accounting, accounting of the economic activities of the enterprise and the management of financial revenues and expenditures. Financial management and accounting management are closely linked, there are significant differences. They are all the management of capital movements, but the former focus on regulation and use, the latter focus on accounting and reflection. Since both are the management of funds, and the functions of accounting have also been developed in recent years, this article for the time being put together to discuss the two, in the general sense of the accounting management.