浅谈财务与会计的关系袁丽娟张晓莹孙奎梅随着市场经济的不断发展，会计制度改革的逐步深入，有关会计理论的研究也愈发显得重要。作为基础理论，会计与财务的关系也已受到广泛的重视。目前对于会计与财务关系的认识，大致有四种观点：一是“合一论”，认为会计与财务是同... Talking about the Relationship between Finance and Accounting YUAN Li-juan, ZHANG Xiao-ying, SUN Kui-mei With the continuous development of market economy and the gradual deepening of the reform of accounting system, the research on accounting theory becomes more and more important. As a basic theory, the relationship between accounting and finance has also received widespread attention. At present, there are four kinds of views about the relationship between accounting and financial affairs: First, “unification theory”, accounting and finance are the same ...