Financial Management and Financial Accounting is a clear distinction , also has close ties. Financial management is inseparable from the financial information provided by the accounting , financial and accounting activities will have to closely follow and capture information on the movement of capital , in turn, financial management services. Borrow Japanese scholars Palace minister chapter in the " Accounting Intelligence Handbook" to talk about the views outlined in accounting and financial management of the contact , which is the financial capital of the entity 's activities as an object , the accounting is based on the results of the financial activities and targeted intelligence ( ie, information ) processing activities , accounting functions is to organize intelligence , does not deal with the supply and use of funds raised , reflecting the results if necessary. In other words , financial management is carried out with the use of the funds raised intention supply decisions, and accounting for such an intention decision to provide intelligence . Mentioned here to provide intelligence , but also the value of sport is to provide information . It is the value of sports information , to link the two together . In short , the existing differences in accounting and financial management , there are links. But it does not mean the same contact . In theory, they are two different concepts and disciplines , in practice , they are two different functions . Accounting and financial management must be independent of each other and treated separately.
In this paper, starting from the meaning of financial management and financial accounting , analysis of the differences between the financial management and financial accounting . Proposed two opposing interdependence , to further clarify the importance of the relationship between finance and accounting with the actual work .
This paper is divided into four parts according to the article .
Meaning of the first part , financial management and financial accounting .
The second part of the past, scholars have different views were summarized .
The third part , the two opposing interdependence .
Part IV relations , finance and accoun
Financial management and financial accounting haveobvious difference, also have close connection. Financial management cannot do without the financial information provided by the accounting, and accounting should closely follow the financial activities, capture the relevant fundsmovement of information, in turn as the financial management service. To borrow the Japanese scholarsPalace Chenzhang in "Accounting Information Handbook"outlined in the view that accounting and financial management, finance is based on capital as object entity,accounting is based on the financial activities and theirresults for the object information (information) processing activities, accounting function is to organize information, do not deal with the fund raising supply and use, reflect theresults when necessary. That is to say, the financial management is decided on financing supply and useintention, and accounting is to provide information for thisintention decision. What say here to provide information,also provides value movement information. It is the value movement information, linking them together. In short,accounting and financial management are different, and links. But the link is not equal to the same. In theory, they are two different concepts and subjects, in practice, they are two different functional departments. Accounting and financial management must be independent of each other,respectively.
This paper starts from the financial management andfinancial accounting, and analyzes the differences between the financial management and financial accounting. Thetwo opposing interdependent relationship, to further clarify the significance of the relationship between finance and accounting with practical work.
According to the content of the article is divided into four parts.
The first part, financial management and financialaccounting.
The second part, the different views of scholars are summarized.
The third part, two oppose mutually interdependent relationship.
The fourth part, to clarify the relation between finance and accounting has an important guiding significance for the practical work.
Financial management and financial accounting has obvious difference, also has the close relation.Leave the financial information provided by the accounting, financial management and accounting should closely track the financial activities, to capture information about capital movement, which in turn for financial management services.Borrow the Japanese scholar GongChen chapter outlined in the handbook of the accounting information point of view to say accounting and financial management, namely the financial capital as an object of physical activity, accounting is based on financial activities and their results for the object of information (information) processing activities, organization is the role of accounting information, don't deal with funding supply and use, when necessary to reflect the results.That is, financial management is about funding supply and use of the intention of decision, and accounting is to provide information for the intention to decide.Here provide intelligence, that is, information value movement.It is value movement information, the link between the two.All in all, there are differences between accounting and financial management, and have a contact.But the contact does not mean the same.In theory, they are two different concepts and disciplines, in practice, they are two different functions.Must be independent accounting and financial management, and treatment.
This paper starts from the financial management and financial accounting, and analyzes the differences between the financial management and financial accounting. The two opposing interdependent relationship, to further clarify the significance of the relationship between finance and accounting with practical work. According to the content of the article is divided into four parts.
The first part, financial management and financial accounting.
The second part, the different views of scholars are summarized.
The third part, two oppose mutually interdependent relationship.
The fourth part, to clarify the relation between finance and accounting has an important guiding significance for the practical work
there are distinguished differences between financial management and financial accounting. but at the same time, they have closed relationship with each other. financial management relies qiute a lot on the imformation that provided by the financial accounting,meanwhile, the accounting should closely follow the changes on the financial activities, try to catch enough related imformation to give sevice to the financial financial management .