Financial management and financial accounting haveobvious difference, also have close connection. Financial management cannot do without the financial information provided by the accounting, and accounting should closely follow the financial activities, capture the relevant fundsmovement of information, in turn as the financial management service. To borrow the Japanese scholarsPalace Chenzhang in "Accounting Information Handbook"outlined in the view that accounting and financial management, finance is based on capital as object entity,accounting is based on the financial activities and theirresults for the object information (information) processing activities, accounting function is to organize information, do not deal with the fund raising supply and use, reflect theresults when necessary. That is to say, the financial management is decided on financing supply and useintention, and accounting is to provide information for thisintention decision. What say here to provide information,also provides value movement information. It is the value movement information, linking them together. In short,accounting and financial management are different, and links. But the link is not equal to the same. In theory, they are two different concepts and subjects, in practice, they are two different functional departments. Accounting and financial management must be independent of each other,respectively.
This paper starts from the financial management andfinancial accounting, and analyzes the differences between the financial management and financial accounting. Thetwo opposing interdependent relationship, to further clarify the significance of the relationship between finance and accounting with practical work.
According to the content of the article is divided into four parts.
The first part, financial management and financialaccounting.
The second part, the different views of scholars are summarized.
The third part, two oppose mutually interdependent relationship.
The fourth part, to clarify the relation between finance and accounting has an important guiding significance for the practical work.