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随着市场经济体制的确立，在越来越多的经济建设和经济交往中，会计作为一个学科，对它的理论与实践的研究日益受到重视。当今理论界，对财务与会计的关系问题，主要有如下三种观点：（一）会计包括财务管理；（二）财务管理包括会计；（三）财务与会计之间存在着既相互区别又
With the establishment of a market economy system, accounting is increasingly regarded as a discipline in more and more economic construction and economic exchanges and its theory and practice are increasingly valued. In today’s theorists, there are mainly three kinds of views on the relationship between finance and accounting: (1) accounting includes financial management; (2) financial management includes accounting; and (3) there is a difference between financial and accounting