financial management - management accounting - cost accounting seminar overlapping relationship（财务管理,管理会计,成本会计研讨会重叠的关系）.docVIP

Financial management \ management accounting \ cost accounting seminar overlapping relationship Abstract: financial management, management accounting, cost accounting is the accounting profession, three core courses in parallel, for the three overlapping part of the phenomenon, the industry has been debated. This relationship between the level of three to analyze, from history, disciplinary development and educational goals three point of view, put forward the recognition of the status quo and the future, establish a modern concept of the big discipline proposed. Keywords: financial management, management accounting, cost accounting, overlapping relationship on financial management, management accounting, cost accounting, the contents of the three overlapping ownership has been debated. In addition to this situation because some of the content is a commonality between the disciplines , but also because a number of scholars who stress the importance of self-discipline, while the other disciplines bias. This article on how to address three disciplines overlap, specifically on the following observations. According to the concept of species relationships, financial management, management accounting, cost accounting should belong to different levels of discipline. Financial management is the first level, it is the two side by side with the accounting discipline. Both in theory and practical work in close contact, but in essence, objects are not the same. Financial management is reflected on capital movement and its the exercise of the financial relationship between the direct management, it includes specific work in the approved funds to raise, use, recovery, distribution, and its purpose is to optimize the financial position and improve financial results, while the accounting is an information system, it not directly and specifically involved in the management of the movement of funds to, it is engaged in accounting recognition, measurement, recor