摘要
对人们在财务与会计关系上的误区进行了分析 ,指出财务与会计是紧密相联又有本质不同的两门学科 ;从经济体制的发展着重阐述了财务地位及职能的转变 ;论述了新经济时代财务主体、内容。
This paper lays the analysis on the misunderstanding of the relationship between f inance and accounting they are two different disciplines which are closely rebat ed to each other but have ess ential differences.It emphasises the illustiation of the change of the financial position and its founction at the point of economical system.It provides the op inion on the revolution of the main part of and its,contents as well as the a im in morden economical age.
关键词
财务
会计
变革
finance
accounting
revolution
