财务与会计是两门不同的学科和工作,多年来已约定俗成,无须赘述。但是,自“会计管理”论出现后,财务与会计的关系又有了新的争论。争论的焦点是财务包括会计,还是会计包括财务;涉及的问题是如何建立统一的或者说各自的学科体系,以适应当前经济管理改革和人才的培养。现谈谈我个人的体会。 Finance and accounting are two different disciplines and tasks that have been established for many years and need not be repeated. However, since the advent of Accounting Management, there has been a new debate about the relationship between finance and accounting. The focus of debate is whether finance includes accounting or accounting, including finance. The issues involved are how to establish a unified or individual discipline system to adapt to the current economic management reform and the cultivation of qualified personnel. Now talk about my personal experience.