管理会计与财务管理的异同点分析

Analysis of the Similarities and Differences of Management Accounting and Financial Management

财务管理是企业管理的重要组成部分,通常企业管理的最终绩效都将落实并反映到具体的财务指标上来。而管理会计作为企业管理的信息系统,又与财务管理有着千丝万缕的联系。本文旨在通过探讨管理会计和财务管理在行为主体,基本职能和长期投资决策方面的异同来揭示管理会计和财务管理的异同。

Financial management is an important part of enterprise management, and usually enterprise management ultimate performance will be implemented and reflected in the financial index. However, Management accounting, as the information system of enterprise management, has countless connections with financial management. This paper aims to reveal the similarities and differences between management accounting and financial management by exploring the similarities and differences of management accounting and financial management in the behavioral agent, basic function and permanent invest decisionmaking.