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略论财务与会计的关系
引用本文:纪文贵.略论财务与会计的关系[J].河北林果研究,1991(4).
作者姓名:纪文贵
作者单位:河北林学院林业经济管理系
摘    要:本文剖析了大财务、大会计及财务、会计相对独立的三种观点.笔者赞成财务、会计相对独立这一观点,并从研究对象、研究内容及信息论的角度进行了深入分析,指出财务独立于会计,对我国经济建设具有重要作用。

关 键 词:财务  会计  经济  资金运动

COMMENTS ON RELATIONSHIP BETWEEN FINANCIAL AFFAIRS AND ACCOUNTING
Ji Wengui.COMMENTS ON RELATIONSHIP BETWEEN FINANCIAL AFFAIRS AND ACCOUNTING[J].Hebei Journal of Forestry and Orchard Research,1991(4).
Authors:Ji Wengui
Institution:Department of Forestry Economic Management
Abstract:The pros and cons of the 3 regions (the major financial affairs, the major accounting and the relative independence from each other) in the financial management are analyzed in the article. After carefully compared in the aspects of research subject, content and information theory, the author has affirmed the last one and believes that it will play an important role in our economic construction.
Keywords:financial affairs  accounting  economy  circulating fund  
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