论管理会计与财务管理的关系

Relationship Between Management Accounting and Financing Management

对于管理会计与财务管理的关系问题 ,理论界有三种观点 :完全融合、相互独立以及部分融合。当前 ,管理会计在不断发生着深刻有变化 ,主要体现在 :管理会计研究对象的极大扩展 ,管理会计信息使用的范围进一步扩大 ,管理会计研究方法的重大转变。我们据此可以对管理会计进行重新定位 ,并把管理会计分为传统管理会计与新兴管理会计。由于传统管理会计与财务管理在许多方面都有同一性 ,我们可以将这两部分融合起来 ,国内外的情况也表明了这一趋势 ;而新兴管理会计则作为一门独立的学科继续发展。因此 ,本文的最终观点是 :管理会计与财务管理部分融合。

In allusion to the problem of relationship between Management Accounting and Financing Management, there are three main opinons: completed merging, mutual independence and part merging. Currently, Management Accounting is undergoing a profound innovation, which can be generalized as follows: great enlargement on reserarch object; more extension of using range of information; grand transition of research means. Therefore the renewed orientation of Management Accounting is necessary. Owing to the identity between traditional Management Accounting and Financing Management, the combination of them is feasible. Furthermore, there are some evidences to indicate this tendency at home and aboard. At the same time, new Management Accounting will develop as an independent subject. The argumentation of this paper is part merging between Management Accounting and Financing Management.