摘要
会计与财务的关系是我国会计理论界长期争论的问题之一。本文以现代市场经济为背景,以新会计准则体系为依据,阐述了财务管理"现金化"的本质,论述了新会计准则体系在规范重心、确认标准、计量技术、报告内容等方面的管理性质,从环境变化和会计自身变革等角度分析了其必然性,论述了会计准则融入财务理念的理论价值和实践价值。
The relationship of accounting and financial management is one of the most important accounting theory problems in our country.This paper sets forth the essence of the CASH in financial management background with the modern market economy and the new accounting standards,discusses the financial natures of the new accounting standards system in key point,recognized criterion,measure technology and reporting contents.It also analyses the inevitability from point of view of environment movement and accounting transform itself.
出处
《会计研究》
CSSCI
北大核心
2008年第2期3-9,共7页
Accounting Research
