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财务管理,也即公司理财,是对公司财务行为包括投资和筹资行为等进行研究的一门学问,其核心是通过投资决策、融资决策实现投资者财富的最大化。而会计则是确认、计量和报告财务信息的一种技术。长期以来,许多人认为我国企业的财务管理工作与会计工作是合而为一的,其实,这是一种误解,体现了我国财务管理水平不高,没有科学的理财行为。本文旨在通过比较会计与财务几个方面的差异,揭示出我国企业在理财方面存在的一些误区与不足之处,致力于按照现代财务理论和国际先进的理财理念来提升我国企业的财务管理水平。
Financial management, that is, financial management of a company, is a study of a company’s financial behavior including investment and fund-raising. Its core is to maximize the wealth of investors through investment decisions and financing decisions. Accounting, on the other hand, is a technique for identifying, measuring and reporting on financial information. For a long time, many people think that the financial management work and the accounting work of our country’s enterprises are merged into one. In fact, this is a misunderstanding. It shows that our country’s financial management level is not high and there is no scientific financial management. The purpose of this paper is to reveal the misunderstandings and shortcomings in the financial management of Chinese enterprises by comparing the differences between accounting and finance in several aspects and to promote the financial management of Chinese enterprises in accordance with the modern financial theory and the international advanced financial management concepts .