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财务管理与会计的关系问题之所以长期纠缠不清,引出许多是非话来,我认为其中的一个重要原因是企业财务管理本身还没有形成一套比较科学、独立、完整的理论体系。企业财务管理要建立这样的理论体系,首先要解决的问题就是社会主义企业财务的实质应该是什么? 一、财务的实质是企业与各方面的经济关系的说法不科学对社会主义财务的实质的表述,目前比较流行的观点是:“社会主义企业财务就是在社会主义企业生产经营过程中价值形成、实现及分配,它体现着企业同各方面的经济关系。”(《试论社会主义
The reason why the relationship between financial management and accounting is tangled for a long time and leads to many nonsense. I think one of the important reasons is that financial management itself has not yet formed a relatively scientific, independent, and complete theoretical system. In order to establish such a theoretical system for enterprise financial management, the first problem to be solved is what the essence of socialist enterprise finance should be. First, the essence of finance is the statement that the relationship between the enterprise and all parties is unscientific to the essence of socialist finance. The statement that is currently more popular is: “Socialist enterprise finance is the formation, realization, and distribution of values in the process of production and management of socialist enterprises. It embodies the economic relations between enterprises and all parties.” (“On socialism.”