论文部分内容阅读
在我们国家,会计体系可以划分成两个大的方向,分别是预算会计以及企业会计。预算会计体系包括财政总预算会计和行政事业单位预算会计。当事业机构以及行政机构的会计分离以后,我国不断的颁布了适合用到事业机构的财会体系,带动了事业机构的该项活动朝着精准合理的方向发展,无论是事业单位还是企业单位,对于会计财务的管理都是二者的基本工作,但是由于二者在工作的性质上存在很大的差别,因此也难免的使二者对财务的管理上也是各持己见,本文主要围绕二者对会计财务处理的差别上进行入手研究,细致的剖析了二者在这方面的具体差别。
In our country, the accounting system can be divided into two major directions, namely, budget accounting and business accounting. The budget accounting system includes the budget accounting of the general budget and the budget accounting of the administrative institutions. When the accounting agencies and administrative institutions separated, our country has continuously promulgated a suitable accounting system for business institutions, led the institutions of this activity in a precise and reasonable direction, whether institutions or business units, for Accounting and financial management are the basic work of the two. However, due to the great difference in the nature of work between the two, it is inevitable that both will hold their own views on the financial management. This article mainly focuses on the two aspects Accounting and financial management differences on the study started, a detailed analysis of the two specific differences in this area.