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在当今社会,财务管理与会计在推动经济发展上起着一定程度的重要作用,并且它们也成为现今国内外许多高校学院里设置的重点培养专业。能否准确区别这两者的概念,不仅关系到当今高校课程设置的科学与否,而且关系到企业职能部门能否正确的划分。而能否在区别的同时将两者的交叉点进行有效整合,又关系到在实际工作中能否有效提高资源利用率,避免不必要的浪费。
In today’s society, financial management and accounting play a significant role in promoting economic development, and they have also become key professional training programs set up in many colleges and universities nowadays. The exact distinction between the two concepts is not only related to the scientific or not the current university curriculum, but also relates to the correct division of corporate functions. Whether the difference can be effectively integrated at the intersection of the two can be related to whether effective utilization of resources can be effectively improved and unnecessary waste can be avoided in practical work.