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人们常常谈论财务和会计的关系问题.所谓财务通常是指企业的财务活动,有的是指财务关系而言,而会计则是一种管理工作,有时则是就管理工具而言.按理说,财务活动这种客观存在的经济现象,同会计这种经济管理工作是不会混淆不清的,至于财务关系同管理工具的区别,那也是十分明显的.人们所要研究的,实际上是财务管理同会计这两种工作的关系.弄清楚财务管理和会计的关系,对于组织财务会计工作,发展财务会计学科都是十分必要的.在这个问题上存在着一些不同的看法.这里谈一谈自己的认识. 企业财务活动就是企业再生产过程中的资金运动.在商品经济条件下,社会产品具有商品的性质,企业再生产过程既是使用价值的生产和交换过程,又是价值的形成和实现过程.这样,一切物资都具有一定量的价值,它体现用于物资中的社会必要劳动量.在企业生产经营过程中,随着物资的不断运动,物资的价值
People often talk about the relationship between financial and accounting issues. The so-called financial usually refers to the financial activities of enterprises, some refers to the financial relationship, while accounting is a management work, and sometimes in terms of management tools. In other words, financial activities This objective existence of economic phenomena is not confused with accounting and economic management, and the difference between financial relations and management tools is also quite obvious. What people should study is actually the relationship between financial management and accounting The relationship between these two kinds of work.To clarify the relationship between financial management and accounting is very necessary for the organization of financial accounting and the development of finance and accounting disciplines.There are some different opinions on this issue.Here talk about his own understanding The financial activities of an enterprise are the capital movements in the reproduction of an enterprise.With the commodity economy, the social products have the nature of the commodities, and the reproduction process of an enterprise is not only the production and exchange process of the use value, but also the process of forming and realizing values. Materials have a certain amount of value, it reflects the material necessary for social labor. In the production and operation of enterprises , The value of goods with constant motion, supplies