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淺析管理會(huì)計(jì)與財(cái)務(wù)管理
摘要：財(cái)務(wù)管理、管理會(huì)計(jì)理論體系都是在吸收相關(guān)學(xué)科的有關(guān)理論和方法的基礎(chǔ)上不斷發(fā)展完善起來的。二者既有一些相同點(diǎn)，也有很不同點(diǎn)。本文就財(cái)務(wù)管理和管理會(huì)計(jì)的相同點(diǎn)、不同點(diǎn)作一簡(jiǎn)要的比較分析。在此基礎(chǔ)之上，說明二者相互吸收有助于促進(jìn)各自的發(fā)展，進(jìn)而對(duì)財(cái)務(wù)管理的學(xué)科屬性作一探討。關(guān)鍵詞：管理會(huì)計(jì)；財(cái)務(wù)管理；理論體系
Abstract: The financial control, management accounting the system info is develops unceasingly in the absorption related discipline related theory and in the method foundation consummates. The two already have some same spots, also has the diversity. This article on the financial control and management accounting’s same spot, the diversity makes a brief comparative analysis. Above this foundation, explained that the two absorb mutually are helpful in promote the respective development, then makes a discussion to financial control’s discipline attribute.
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