What are the studies on financial management under the new accounting system?

Hello, thank you for your patience, what is the significance of the difference and connection between management accounting and financial accounting? Here is the query: not only to grasp their specific connotations theoretically, but more importantly, to carry out effective accounting work, especially management accounting work, and give full play to its role.

In our country, the management work is still in its infancy, there is no special organization and personnel responsible for this work, only by the financial personnel to do it, which is bound to hinder the smooth development of the management work.

Financial accounting and management accounting, as the two major branches of enterprise accounting, are marked by the use of accounting data. In the book "Introduction to Management Accounting" co-authored by three professors Russell, Hu Laiche and Taylor, it is written that "financial accounting is a collection of information for the use of investors, government agencies and relevant departments other than companies. Management accountants, on the other hand, provide information to help managers make decisions.

Financial accounting is sometimes referred to as external accounting, while management accounting is often referred to as internal accounting. "Although both financial accounting and management accounting reflect the capital movement of enterprises, financial accounting as external accounting and management accounting are very different, and understanding the difference between them is conducive to understanding the elements of financial accounting.

1.Judging by the goals.

Financial accounting focuses on providing the financial information of the entire enterprise to unspecified external users; Management accounting mainly serves the internal management of the enterprise, with a clear service object, it can reflect the information of the enterprise as a whole, and can also provide information at different levels and departments within the enterprise as needed, which can be financial information or non-financial information. Due to the need to safeguard the interests of unspecified information users, financial accounting needs to be constrained by mandatory norms such as "Generally Accepted Accounting Principles" and "Accounting Law", and needs to follow a fixed accounting cycle procedure, and external reports need to be in a fixed format, and need to be supervised by external auditors. Management accounting, on the other hand, does not have these requirements due to its "internal" nature.

2.From a functional point of view.

The main functions of management accounting are decision-making, control and assessment, and the main function of financial accounting is to reflect and control, so that the information contained in management accounting spans the past, present and future, while financial accounting information can only reflect the past information that has occurred (it has changed now, but it mainly reflects the past information) due to the requirement of "true and reliable".

3.Judging by the information characteristics.

Financial accounting information is required to be comprehensive, systematic, continuous, true, comparable, and clear, which determines that it mainly reflects monetized economic information. Management accounting, on the other hand, is an internal piece of information, so it can be expressed in a variety of ways, and it is not confined to monetary expression.

Financial accounting and management accounting have formed completely different operating systems because they serve their respective objectives and adopt different methods and procedures to record and process the economic activities of enterprises. Because of the flexibility and diversity of the content and methods reflected in management accounting, accounting standards or financial frameworks can only constrain financial accounting.

The research on the integration of financial accounting and loose bridge management accounting has been carried out abroad for many years, and it is currently in the stage of deepening and developing the excavation. In the United States, the integration of financial accounting and management accounting has become an important trend in accounting education and practice, and many universities have offered related courses, and they have also been widely used in enterprises. In Europe, some countries have also begun to pay attention to the integration of financial accounting and management accounting, such as the United Kingdom, Germany and other countries enterprises have begun to integrate financial accounting and management accounting together to better support the decision-making and management of enterprises.

In general, foreign research on the integration of financial accounting and management accounting has achieved certain results, but there are still many problems that need to be further solved and solved.

1. Financial Management Major[1] Business Training Objectives: This major cultivates senior professionals in business administration who have the knowledge and ability of management, economics, law, financial management, finance, finance, etc., and can be engaged in finance, financial management, teaching and scientific research in industrial and commercial enterprises, financial enterprises, public institutions and departments. Business training requirements:

Students in this major mainly learn the basic theories and basic knowledge of finance and financial management, receive basic training in finance and financial management methods and skills, and have the basic ability to analyze and solve financial and financial problems.

Accounting Major Business Training Objectives[1]: This major cultivates senior professionals in business administration who have the knowledge and ability in management, economics, law and accounting, and can engage in accounting practice, teaching and scientific research in enterprises, institutions and departments. Business training requirements:

Students in this major mainly learn the basic theories and basic knowledge of accounting, auditing and business administration, receive basic training in accounting methods and skills, and have the basic ability to analyze and solve accounting problems.

2. The two majors are related to each other.

1. There are differences between financial management and accounting majors, but at least 20% of the professional courses are overlapping, for example, financial management majors will also learn basic accounting, financial accounting, management accounting, cost accounting and other accounting-related courses; Accounting majors will also learn financial management, business management and other related courses, but the focus and difficulty will definitely be different.

2. Therefore, even if you graduate from financial management major, you can take an accounting qualification certificate to engage in accounting work, which can be said to be the foundation of enterprise financial management.

In addition, after graduating from the financial management major, there is no work experience, and it is difficult to find a job if you want to directly engage in the financial management of the enterprise, and you must start from the grassroots level to enter the enterprise; The senior financial personnel engaged in financial management in enterprises basically start from accounting.

3. The work done by the financial manager and the chief financial officer of the enterprise belongs to the financial management work, they not only have to manage the work and personnel of the internal financial department of the enterprise, but also often deal with the financial department, the tax department, the bank, the accounting firm, the appraisal firm, etc., so in addition to having strong financial management knowledge, they must also have good communication skills and coordination skills.

As for being an accountant or accounting supervisor in a company, as long as you can do accounts, you can sit on the board, rarely deal with the outside world, and rarely travel.

If you want to develop in financial work, you must achieve the position of financial manager and financial director, and if you have no experience and ability, you must slowly accumulate and learn from your work, starting from accounting.

1. Financial management is mainly engaged in management accounting or financial analyst positions, and generally speaking, the status is higher than that of accounting personnel.

Accounting is the basic major of the financial profession, and most of the personnel are engaged in accounting positions for account processing, but most of the people engaged in financial management are from accounting, because accounting is the foundation.

2. Most of the financial management personnel are engaged in accounting positions, because the financial management requirements are higher, and they must have professional knowledge, be proficient in all aspects of finance (including account processing), be familiar with the management requirements of the enterprise and the business of various departments, and be competent for the newcomers who have not worked for two or three years. Engaging in accounting can be exercised from the grassroots level.

Regarding the examination, their requirements are the same, the junior and intermediate levels generally correspond to the accounting personnel, and the senior financial accounting must correspond to the financial analysis and financial management personnel (high-level).

3. What kind of person is suitable for finance, I personally think that you need to be patient, sensitive to numbers, like to specialize and calculate, like to manage the company, and willing to get paid for professional knowledge.

The people who deal with banks are generally financing personnel (or financial managers) and cashiers; Dealing with taxes are financial managers and tax accountants (or general ledger accountants).

Financial management and financial accounting are related majors, and there are connections and differences between the two.

1. Differences; Financial management mainly grasps the movement of funds from the macro level and focuses on management, while finance mainly accounts for and supervises the capital movement of a certain subject from the micro level, and provides information to relevant parties.

2. A considerable part of the content of the courses of financial management and accounting is overlapping. Students majoring in financial management will be exposed to some aspects of accounting, and accounting majors will also learn about financial management.

3. Because a large part of financial management is risk management, if you want to do financial management, you must at least bear the psychological factors of risk. And think carefully.

Finance deals mainly with banks and tax authorities.

Learning financial management has little to do with personality, it mainly depends on whether you have a good psychological capacity and the ability to raise funds.

1. There is a difference, financial management is to control the direction of the whole company, accounting is accounting, like a ship, financial management is to control the direction, accounting is to record the route traveled by the stern, and accounting is the service of financial management.

2. The general company has not been divided too finely, and there is no ability to achieve the level of financial management after graduation, so we must start from accounting, and we must first understand accounting very well to do a good job in financial management.

3. Learning everything is the same, you can learn anything if you have the ability, and vice versa if you are not strong, but you generally do a line of love, and you will like it if you are familiar with it, and learning finance is very promising.

Introverts are suitable for accounting, and management accounting has a lot of knowledge!

There is a difference between financial management and accounting, accounting focuses on accounting, bookkeeping, reporting, statements, etc., while financial management is the use of accounting data for analysis, conclusions, and better for the development of enterprises. But you have to understand the current situation of employment in China, it is impossible for me to do whatever I learn, it is beneficial to study more certificates, and the theoretical aspects are the same, and it is easier to test, and those who study accounting must learn financial management. If you are an introvert, it is more suitable to study cost accounting and management accounting, they focus on the analysis of the internal data of the enterprise, and the statements are also aimed at the internal enterprise, so you don't have to have too much contact with the outside tax and banks, and the accounting will definitely deal with the tax bureau and banks.

There is also accounting content in financial management.

But financial management is actually more management-oriented.

A lot of them are management things such as "Management", "Enterprise Strategic Management" and "Organizational Behavior".

According to our teachers, financial management is about cultivating people like CFOs.

I haven't heard much about management certificates. But I often hear about accounting certificates. Like an accounting certificate, a certified public accountant, and so on. So I went to take the accounting certificate. Anyway, there are also accounting students in financial management?

Because financial management is more management-oriented, it is better to be outgoing, and the more you can say, the better.

As for the accounting major, I think it is suitable for introverts, patient and careful. Because it's a very cumbersome thing to do accounts.

As for whether it is suitable or not, whether it can be developed, it depends on lz itself All in all, financial management is not as boring as accounting It's very interesting

Financial management is the management of the acquisition (investment) of assets, the financing of capital (financing), the cash flow (working capital) of operations, and the distribution of profits under certain overall objectives. Financial management is an integral part of enterprise management, which is an economic management work that organizes the financial activities of enterprises and handles financial relations in accordance with financial laws and regulations and the principles of financial management. To put it simply, financial management is an economic management work that organizes the financial activities of an enterprise and deals with financial relations.

Accounting is to use money as the main unit of measurement, to improve economic efficiency as the main goal, the use of special methods to comprehensively, comprehensively, continuously, systematically account and supervise the economic activities of enterprises, institutions, institutions and other organizations, provide accounting information, and with the increasing development of social economy, gradually carry out a kind of economic management activities, decision-making, control and analysis, is an important part of economic management activities.

Finance is the economic relationship embodied in the objective movement of funds and the process of capital movement in the process of reproduction of material materials by various departments and units of the national economy.

Finance is roughly divided into 2 parts:

1. Accounting, to put it simply, what accounting does is accounting, that is, recording expenses and costs after they occur.

2. Control and management, the biggest difference between it and accounting in terms of function is that its work focuses on the analysis of the costs that will be incurred, such as the cost that will be incurred in the expected future, how to reduce costs and many other financial budgets of the company.