财务与会计的关系究竟如何,是财务包括会计,还是会计包括财务,一直是我国会计学界长期争论未决的问题。个人认为要弄清二者的关系,要明确什么是财务,财务有没有它所固有的职能,能否从财务的内容、职能、作用、组织原则、财务机构等方面说明其共性。所有这些同题,我国公开出版的财务书籍中还很少全面地论述。因此,简介苏联经济学界研究财务理论问题的现 What exactly does the relationship between finance and accounting mean, whether it is finance, including accounting, or whether accounting, including finance, has always been an unsolved problem in the accounting profession in China for a long time. Personally think that it is necessary to clarify the relationship between the two, to clarify what is financial, whether financial has its inherent functions, whether the financial content, functions, roles, organizational principles, financial institutions, etc. to explain their commonality. All these topics are rarely discussed in the financial books published in our country. Therefore, a brief introduction to the study of financial theory in the Soviet economics community