淺析管理會計與財務管理

摘要：財務管理、管理會計理論體系都是在吸收相關學科的有關理論和方法的基礎上不斷髮展完善起來的。二者既有一些相同點，也有很不同點。本文就財務管理和管理會計的`相同點、不同點作一簡要的比較分析。在此基礎之上，說明二者相互吸收有助於促進各自的發展，進而對財務管理的學科屬性作一探討。
關鍵詞：管理會計；財務管理；理論體系
Abstract: The financial control, management accounting the system info is develops unceasingly in the absorption related discipline related theory and in the method foundation consummates. The two already have some same spots, also has the diversity. This article on the financial control and management accounting’s same spot, the diversity makes a brief comparative analysis. Above this foundation, explained that the two absorb mutually are helpful in promote the respective development, then makes a discussion to financial control’s discipline attribute.