财务管理学科同会计学科的渊源问题,有的同志认为,会计学科是一门古老的学科,财务学科是一门新兴的学科。长期以来财务作为一门课程依附于会计学科而没有成为一门独立的学科,财务管理往往是会计系或会计事业的必修课,还没有建立起财务管理系或财务专 Financial management disciplines with the origins of accounting issues, some comrades believe that the accounting discipline is an ancient discipline, financial discipline is a new discipline. For a long time finance as a course attached to the accounting discipline has not become an independent discipline, financial management is often a required course of accounting or accounting, has not yet established a Department of Finance Management or Finance