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《财会通讯》1987年第1期刊登了陈毓圭同志的文章《财务管理学科改革初探》。他在文中提出“要把成本管理从财务管理学科中解放出来”,我认为这种提法值得商榷。财务是一个经济范畴,它是生产关系的一定表现形式,是企业经营资金运动全过程及其所体现的各有关方面的经济关系。企业资金运动全过程表现为资金的取得、使用、耗费、收回、分配,资金运动全过程决定企业财务管理的内容。成本管理是资金运动全过程中资金耗费的管理,当然应该包括在财务管理内容之中。资金、成本、利润三者是相互联系的,企业在经营过程中资金运用是否合理通过成本反映出来,通过成本管理可从一个侧面反映资金的组织应用存在的问题,同时成本管理又是销售收入盈利管理的基础。因此,如果把成本管理从财务管理独立出来,那么,财务管理就无法对资金运动全过程进行管理。这样财务管理学科不仅缺乏完整性,而且其各项内容缺乏有机的联
In the first issue of the “Accounting Newsletter” in 1987, Comrade Chen Yugui’s article “A Preliminary Study on the Reform of Financial Management Subjects” was published. In his article, he proposed that “it is necessary to liberate cost management from the discipline of financial management.” I think this type of reference is debatable. Finance is an economic category. It is a certain manifestation of production relations. It is the entire process of the company’s operating capital movement and the economic relations of all relevant parties embodied in it. The whole process of the company’s capital movement is the acquisition, use, consumption, recovery, and distribution of funds. The entire process of the fund movement determines the content of the company’s financial management. Cost management is the management of capital expenditure in the entire process of the fund movement, which of course should be included in the financial management content. Funds, costs, and profits are interrelated. The rational use of funds in the business process is reflected by cost. Through cost management, the problem of organization and application of funds can be reflected from one side. At the same time, cost management is profitable from sales revenue. The basis of management. Therefore, if cost management is separated from financial management, then financial management cannot manage the entire process of the fund movement. This kind of financial management discipline is not only lacking in integrity, but also lacks organic links in its various contents.