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我国会计界一直存在“大会计”的价值取向,将会计核算与财务管理混为一体,只讲求财会核算工作而忽略财务的预测、决策、规划、控制、分析和考评等职责。这一管理现象在中小企业尤为突出。我国中小企业迄今为止尚未真正建立专业的财务管理机构,仍实行计划经济时期的财务——会计合并的一体化组织形式。这一组织形式不对会计核算职能与财务管理职能进行区分,且以会计核算职能为轴心来划分内部职责,甚至以会计核算职能
The accounting profession in our country has always had the value orientation of “big accounting”, mixed the accounting and financial management, and only emphasized the accounting work and ignored the financial forecast, decision-making, planning, control, analysis and evaluation duties. This management phenomenon is particularly prominent in SMEs. So far, SMEs in China have not really established a professional financial management institution, and they still implement the integrated financial-accounting merger organization during the planned economy. This organizational form does not distinguish between accounting functions and financial management functions, and the accounting functions as the axis to divide the internal responsibilities, and even accounting functions