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财务与会计活动是市场经济条件下企业甚至其他社会组织存在和运作的重要内容。关于财务与会计两者之间的关系,尚存在某些不同和模糊的认识,因此对社会主义市场经济体制下财务与会计之间的关系进行梳理和思考,明确两者之间的区别与联系,对于做好财务工作和会计工作都具有重要意义。
Finance and accounting activities are an important part of the existence and operation of enterprises and even other social organizations in a market economy. With regard to the relationship between finance and accounting, there are still some differences and vague understandings. Therefore, the relationship between finance and accounting under the socialist market economic system is sorted out and considered, and the distinction and connection between the two are clarified , For good financial and accounting work are of great significance.