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作为一个财务人员应该正确认识到会计与财务管理之间的关系,这不仅关系到事业单位的财务状况是否明确,又涉及到单位内各部门职能的划分。目前学术界对会计和财务管理之间的关系有几种不同的观点,通过对这几种观点进行评析不难发现:财会并列观点遵循了辩证法的原理,能够一分为二的看问题能够发现会计财务管理的区别以及它们之间的联系。可见,财务管理和会计是并列发展的。
As a financial officer should correctly recognize the relationship between accounting and financial management, which is not only related to the financial status of institutions is clear, but also involves the division of functions within each unit within the unit. At present, there are several different viewpoints on the relationship between accounting and financial management in academia. It is not difficult to find out by reviewing these views: the concurrency view of accounting follows the principle of dialectics, and the problem can be found in two halves The difference between accounting financial management and the links between them. Can be seen, financial management and accounting are developed side by side.