Shirt-sleeve to financial management and administrative fiscal sex thinks

Financial management is the main component of business management, normally the final performance of business management, will be fulfilled and mirror specific financial target to come up. And the information system that administrative accountant regards business management as, having the connection of countless ties with financial management again. In the higher education of our country, regard an accountant as course of professional two main force, financial management and administrative accountant are offerred independently respectively. Accordingly, the connection between recognize both is an academic proposition that is worth to think deep.

(one) target of research of financial management and administrative fiscal all moves for value, studying a purpose also is to realize company value through value creation of increment the biggest change.

If numerous place knows, the target that financial management studies is the capital movement in enterprise reproduction process, incorporate is investment, raise fund to reach dividend allocation to wait with the day-to-day operation of capital. According to numismatics theory, capital is the delegate of value, the expressional form that capital moved to become value to move, consequently, the research target of financial management namely value moves; Managing fiscal to study a target also is value motion originally. What what differ is, financial management is the entity management that moves to value, if press the cash flow government that financial budget has to wait, and the entity that manages an accountant not to contact value to move directly, it is the analysis that moves to value, management and report, aim finally to realize the rise in value of substance of value.

In fact, contemporary company is the coupling of multilateral bond, can bring value rise in value to partner and creditor only, ability attracts them to invest ceaselessly; Satisfy the client pursuit to using value only, the product of the enterprise just meets those who get a society approbate; Provide the wage income with constant in a steady stream only, enterprise Cai Huibao has stable employee group and the power that increase continuously. Afore-mentioned all these, the value that is based on an enterprise creates or to realize the rise in value of value ceaselessly, also only the enterprise of rise in value of value of utmost ground implementation, just can satisfy the pursuit of each square interest principal part adequately. The financial management of the college and education of administrative accountant course, all be it is in order to serve at the value creation of the enterprise oneself, also study eye in order to realize the biggest melt into of company value increment.

(2) from " value catenary " angle looks, financial management and administrative accountant existence are impartible cut immanent connection
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