基于管理会计的财务管理发展思路探讨

The Development of Financial Management Based on Management Accounting

目前我国财务管理学科的知识分散于企业管理、金融学和会计学等不同学科中,大部分财务管理专业设置在会计学院或会计学科之下。如何建设基于会计学的财务管理学科及专业,是基于会计学的财务管理理论研究中不可回避的关键问题。本文在论述会计、管理会计与财务管理关系的基础上,构建了基于管理会计的财务管理框架体系,探讨了基于管理会计的财务管理的发展完善方向,形成了基于经营决策会计和基于管理控制会计的财务管理的创新思路。

The knowledge of the financial management discipline in China is dispersed in different subjects such as enterprise management, finance and accounting. Most of the financial management majors are set up in the school of accountancy or accounting subject. How to construct financial management discipline and major based on accounting is the key theoretical problem of financial management development based on accounting. This paper firstly discusses the basic relationship among accounting, management accounting and financial management, then establishes the framework system of financial management based on management accounting, next probes into the development direction of financial management based on management accounting, finally forms innovative ideas of financial management based on operating decision accounting and management control accounting.