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企业应如何界定财务管理与会计管理的关系
引用本文:陈四清.企业应如何界定财务管理与会计管理的关系[J].湖南商学院学报,1999(4).
作者姓名:陈四清
作者单位:湖南商学院会计系!湖南长沙410205
摘    要:市场经济条件下,财务管理与会计管理混岗势必影响各自职能的发挥。企业必须明确财务管理与会计管理的区别和联系,采取人员机构分设,权责职能明确区分的做法,才能各司其大,有效地发挥各自的职能,并提高企业的整体管理水平。

关 键 词:财务管理  会计管理  企业  市场经济

Enterprises How to Define the Relationship Between Financial Administration and Accounting Administration
Chen Siqing.Enterprises How to Define the Relationship Between Financial Administration and Accounting Administration[J].Journal of Hunan Business College,1999(4).
Authors:Chen Siqing
Abstract:In market economy, the confusion of financial administration and accounting administration will undoubtedly affect their functions. Enterprises must define the differences and relations between the two kinds of administration, and set up different divisions or branches of financial administration and of accounting administration to exercise each one's duty, to effectively exert each one's functions and finally raise the genral level of its administration.
Keywords:financial administration  accounting administration  enterprises  market economy  
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