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随着商品经济的发展,财务部门越来越体现出为企业领导机构获取信息、做出决策的中枢核心作用。而对于财务管理和财物管理两个财会专有名词,实际上是两个不同的概念。它们既相互联系,又相互区别,代表着财务部们的两个重要的基本职能。本文将从区别与联系两个角度简要阐述财务管理与财物管理的关系,以主体,内容,过程,对人员要求以及应用环境四个方面比较两者的不同,以期弄清二者之间的关系,协调发挥二者的作用,有利于企业的管理与发展,同时为理清二者之间的关系提供了理论依据,为提高财务管理的认知奠定了良好的基础。
With the development of commodity economy, the finance department more and more reflects the central role of central government in obtaining information and making decisions for leading enterprises. For financial management and property management of two accounting nouns, in fact, two different concepts. They are interrelated and differentiated, representing two important basic functions of the finance department. This article will briefly explain the relationship between financial management and property management from the perspectives of distinction and connection, and compare the difference between the two in terms of subject, content, process, personnel requirements and application environment so as to find out the relationship between the two , Coordinating the role of both is conducive to the management and development of enterprises. At the same time, it provides a theoretical basis for clarifying the relationship between the two, and lays a good foundation for improving the cognition of financial management.