摘要
在市场经济条件下会计是一个经济信息系统。现代企业中财务管理和会计既有明显区别又有一定联系。该文论述了企业财务管理和会计的性质、两者的关系,并在此基础上提出了现代企业中财会组织机构的设置思路。
In the market economy, accounting is an economic information system. Financial management and accounting in modern enterprises are different but also related. This paper discusses their properties and relationship, and brings forward some thoughts on how to set up financial accounting institution.
出处
《嘉兴学院学报》
2005年第4期53-57,61,共6页
Journal of Jiaxing University
关键词
财务管理
会计
信息系统论
财会组织机构
financial management
accounting
theory of information system
financial institution
