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什么是财务,它同会计是什么关系?目前存在着较大的分歧。主要的观点可以简单地归纳为四种:①认为财务包含会计。财务是企业管理的组成部分,它同物资管理、技术管理、质量管理等并列;而会计仅仅是财务管理链条上的一个环节。②认为会计包含财务。会计是一个大系统,财务只是其中的一个组成部分。③认为广义的财务包括狭义的财务和狭义的会计;广义的会计包括狭义的会计和狭义的财务。二者是同一事物的两种不同的称谓,彼此之间没有区别。④认为财务与会计虽有紧密的联系,甚至相互间有一定的交叉,但财务管理是一项职能管理,而会计是一个信息系统,有各自的对象、内容、职能和方法。二者不能等同,更不存在谁包括谁的问题。
What is finance and what does it have to do with accounting? There is currently considerable disagreement. The main points of view can be simply summed up in four categories: 1 That finance contains accounting. Finance is an integral part of business management. It is tied with material management, technology management, and quality management. Accounting is only a part of the financial management chain. 2 think accounting includes finance. Accounting is a big system, and finance is just one part of it. 3 The generalized finances include the narrow sense of financial and narrow sense accounting; the broad sense accounting includes the narrow sense of accounting and the narrow sense of finance. Both are two different titles of the same thing and there is no difference between them. 4 Although financial and accounting are closely related, and even have a certain crossover between each other, financial management is a functional management, and accounting is an information system, with its own objects, content, functions and methods. The two cannot be equal, and there is no question of who includes whom.