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通常所说的会计是财务会计,而当我们把会计与财务同时研究或应用时,则是把财务会计分成了会计与财务,这时会计指的是会计核算,财务指的是财务管理。由于我们在实际工作以至于理论研究中,往往把财务管理与会计核算相混淆,长期以来给我们造成很多不便,因此有必要加以澄清。就定义与职能来看,财务管理主要是指对资金的筹集与凋度,它的职能是管理。会计核算是指利用货币形式,运用编制凭证、登记帐簿、编制报表、成本计算等专门的会计方法对再生产过程的经济活动进行记录和反映。在日常的经济活动中,其一经济事项是否属于会计核算,主要看其是否需要和能否用会计核算的方法加以反映。所以会计核算的职能是反映,它没有管理的职能。 1、会计核算没有控制的职能。在会计工作中,对经济活动的所谓控制是指两个方面,一是政策控制,就是看其是否符合现行
Accounting is usually referred to as financial accounting, and when we put accounting and finance research or application, then the financial accounting is divided into accounting and finance, then accounting refers to the accounting, financial refers to the financial management. Since we often confuse financial management with accounting in practical work and theoretical research, it has caused us a lot of inconvenience for a long time, so it is necessary to clarify this. In terms of definition and function, financial management mainly refers to the raising and declining of funds, and its function is management. Accounting refers to the use of currency forms, the use of preparation vouchers, registration books, statements of preparation, cost accounting and other specialized accounting methods to record and reflect the economic activities of the reproduction process. In the daily economic activities, whether an economic issue belongs to the accounting, mainly depends on whether it needs and whether to use accounting methods to be reflected. Therefore, the accounting function is reflected, it does not have management functions. 1, accounting does not control the function. In the accounting work, the so-called control of economic activities refers to two aspects, one is policy control, is to see whether it is in line with the existing