管理控制与财务管理的关系辨析

管理控制是管理者影响组织中其他成员以实现组织战略的过程,财务管理是研究公司资源的取得与使用的一种管理活动,两者之间的关系是值得关注的论题。本文从管理控制和财务管理的内涵入手,对财务管理在管理控制中的地位进行了阐述,并论述了两者之间的关系和互动作用。

Management control is the process which manager affects other members in the company to achieve organization＇ s strategy. Financial management is the management activities to examine the acquire and use of company resources. The relationship between them is the subject deserving concern. In this paper, we start with the connotation of management control and financial management, explain the status of financial management in management control, and discuss the relationship and interactive role between them.