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会计核算和财务管理是企业财务工作的两个方面,两者的工作重点不同,一个倾向于企业经济活动的日常核算,一个倾向于企业的预测、决策工作。虽然两者工作不同,但是会计核算与财务管理之间具有紧密相连的关系,而长期以来,管理层决策割裂了两者之间的协作关系,严重降低了企业财务运作的效率。本文以出口企业为例,就如何衔接会计核算和财务管理的工作进行深入分析。
Accounting and financial management are two aspects of the enterprise’s financial work. The two work in different focuses, one is the daily accounting which tends to the economic activity of the enterprise, and the other is the one that tends to the prediction and decision-making of the enterprise. Although the two work differently, there is a close relationship between accounting and financial management. For a long time, management decision-making has severed the cooperative relationship between the two and severely reduced the efficiency of the enterprise’s financial operation. In this paper, an example of export enterprises, how to link accounting and financial management in-depth analysis.