财会工作也是管人财物、供产销的,它与别的职能部门不同的地方,是通过理财,通过对资金的管理来考虑人财物、供产销的状况,以提高经营和管理的效果。就财会工作的各个具体制度、规章、账目、报表来看,似乎都是孤立的静止的;但是,从这些规章制度、账目、报表的联系看问題,它所反映的就是企业资金的运动过程。事实上,每个正在经营、生产的企业,它的资金都不是静止的呆滞的,而是处在不断的运动当中。财会工作者只有了解这个运动过程,了解这个运动的规律性,学会在 Finance and accounting work is also the management of property, production and sales, and it is different from other functional departments, through financial management, through the management of funds to consider people’s property, production and sales, in order to improve the management and management results. Looking at the specific systems, rules, accounts, and statements of accounting work, it seems to be isolated and static; however, from the perspective of the links between these rules, accounts, and statements, it reflects the movement of corporate funds. In fact, every enterprise that is operating and producing, its capital is not static and sluggish, but it is constantly in motion. Finance workers only understand the process of this exercise, understand the regularity of the movement, and learn to