随着我国有计划的商品经济的发展,对外经济交流的日益密切及股份制企业的出现,我国传统的分行业、分所有制的会计制度逐渐暴露出它的局限性和弊端,它与新的经济管理体制和经济运行机制越来越不相适应。因此,改革现行的会计制度,制定全国统一的、符合国际惯例的会计准则势在必行。但要在全国实施会计准则,特别是在国营企业中实施,还有大量的工作要做,其中一个关键问题就是必须解决好企业中财务与会计的关系,否则,执行会计准则就将是一句空话。一、企业财务与会计的关系财务与会计实际上是相互交叉,很难截然分开的两门科学。在实际工作中,财务与会计基本是合为一体 With the development of China’s planned commodity economy, the ever-closer foreign exchange and the emergence of joint-stock enterprises, the traditional accounting system of sub-sectors and sub-sectors of our country gradually reveals its limitations and drawbacks. It is in line with the new economic management Institutional and economic mechanisms are increasingly incompatible. Therefore, it is imperative to reform the current accounting system and formulate a unified national accounting standard in line with international practice. However, the implementation of accounting standards throughout the country, especially in the implementation of state-owned enterprises, there is still a lot of work to do, one of the key issues is that enterprises must solve the relationship between financial and accounting, otherwise, the implementation of accounting standards will be an empty talk . First, the relationship between corporate finance and accounting Finance and accounting is actually cross each other, it is difficult to completely separate the two sciences. In practice, finance and accounting are basically integrated