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On the Relationship between Financial Management and Financial Accounting

编辑: 毕业论文 Release time: 2016-08-18 Editor: Graduation thesis

Abstract: Financial management and accounting in modern enterprises have both obvious differences and certain connections. Financial management refers to the use of management knowledge, skills, and methods to manage the collection, use, and distribution of corporate funds. It is mainly managed in advance and focuses on "reasoning". Accounting refers to the use of funds to manage business activities. Carry out continuous reflection, supervision and participation in decision-making, mainly after-the-sale accounting, focusing on "calculation". The connection between the two is to manage the business of the enterprise and improve the efficiency of the enterprise; the targets are all corporate funds. However, their functions and contents are different. This paper analyzes the connections and differences between financial management and financial accounting, and points out that a correct understanding of the relationship between the two is of great significance to better play the role of the two disciplines of financial accounting and financial management, and to improve business management.
Keywords: financial management; financial accounting; goals; relational financial accounting and financial management are two basic concepts in economics and should be treated differently. There are both connections and differences between the two.

I. The connection between financial management and financial accounting

Although financial management and accounting belong to different disciplines and are two different jobs, there is a close connection between them, and some people even think that they are like brothers.

There are two main reasons why people can easily confuse them. There are two main reasons for the indiscrimination between finance and accounting: 1. The research objects are all fund movements, both related to funds and value. Financial management must rely on the information provided by the accounting information system (and of course, other economic information) in order to perform management functions, achieve its goals, complete its tasks, and play its role; and accounting provides information (including financial accounting information and One of the basic goals of internal accounting information is to serve corporate financial management. The connection between them is reflected in their objects (contents).

2. Caused by historical factors. Under the conditions of the planned economy, opinions such as "theory of management activities" of accounting nature, the "big accounting concept" of financial management and accounting relations, and the "accounting management concept" are prevalent. Under the conditions of the planned economy, the funds of state-owned enterprises are basically contracted out by the state, and the financing function of financial work cannot be performed. Therefore, it is not necessary to set up a separate financial institution. Most companies work in joint offices, and the financial department (office) or accounting department (office) oversees the accounting work.

However, with the continuous development of the market economy, enterprises as the main body of the market, economic activities are becoming more and more complex, and financing activities such as financing and investment are becoming increasingly important. The imprecise division of labor between finance and accounting has led to various contradictions. We have to admit that the separation of financial management and accounting disciplines has become a reality, and the separation of financial management departments and accounting departments in enterprises is also a general trend.

Differences between financial management and financial accounting 1. Different theoretical foundations

The theoretical basis of financial management is the theory of microeconomics and management; and the theoretical basis of accounting is the accounting theory of confirmation, measurement, recording, classification and summary, processing and reporting.

2. Different research objects.
The research objects of financial management and management accounting are funds, but they are different aspects of the fund movement. The distinguishing feature of financial management from management accounting is that it is mainly an entity management. The content of financial management should involve the establishment of structures, the arrangement of financial personnel, the adaptation of the external financial environment, the coordination of the internal financial environment and the collection, use, and allocation of funds, and the specific organization of financial forecasting, decision-making, and financial control (financial control thesis) Implementation of financial methods. Financial accountants collect data extensively around these schemes, perform forecasting and decision analysis, and provide information basis for fund raising decisions. And prepare financial budgets accordingly. Financial managers are responsible for arranging the execution, coordination and control of the budget.

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