北美作业代写：Finance and accounting

下面为大家整理一篇优秀的essay代写范文- Finance and accounting，供大家参考学习，这篇论文讨论了财务与会计。一直以来，很多人都会认为会计就是财务，财务就是会计，其实这二者既有区别，又有相同，二者是相互作用，相辅相成，密切配合的关系。财务和会计的目标是一致的，都是为争取企业取得最大的效益服务。但会计主要是核算和监督，针对资金的反映和监督。而财务则是对市场进行预测、控制等，针对组织管理和运用资金。

For a long time, in the minds of many people is financial accounting, financial accounting, social and economic situation change also need to update the financial and accounting idea, with the development of the vision to deal with the relationship between finance and accounting. Finance and accounting are both different and the same, and they interact, complement and cooperate closely. This paper discusses and analyzes the relationship between finance and accounting so as to play a certain role in practical work.

Finance is a series of work, such as the acquisition and use of funds, the consumption of funds, the income and distribution of funds.

Finance as an independent department of enterprise, the enterprise's financing activities play an organization, control, coordination and supervision, financial to the enterprise cost, income and capital budgeting, financial management to the enterprise production cost control, the consumption of production process and the distribution of the work, should have accurate calculation. Also for various enterprises and between various economic relations between the enterprise and worker to do processing, the financial department's job is to grasp the source of funds, use of the production process, cost, and distribution. Financial management in enterprises mainly includes investment decision, financing decision and dividend decision. The financial management process should be based on financial accounting, which provides relevant financial data for financial management, which may affect the choice of financial management measures. And financial management will affect many aspects of financial accounting, financial management goal is the pursuit of money value, namely the enterprise value maximization, so the goal of financial management and enterprise goal is consistent;

In ancient times, the accounting is calculated, and the modern accounting is an important part of enterprise management, information system, management personnel to provide decision-making basis for the enterprise, through calculation and analysis of the economic business to participate in the management of decision-making and supervision should be conducted for decision-making, provide countermeasures to help enterprises to improve the economic benefit of funds to make the necessary management. Effective supervision of enterprises by accounting regulations and policies is implemented to ensure the normal operation of enterprise economy. The supervision of accounting and the budget of accounting to cost complement each other. The effective combination of the two will make the enterprise develop in an orderly direction. In the enterprise internal financial accounting to shoulder the role of information management, but also to investors, creditors, and external related aspects for investment decisions and a series of economic decision reflects the operating results and financial information, etc. The accounting system has both financial and accounting contents, and the accounting work reflects the achievements of enterprise financial management while supervising the process and decision-making of enterprise acquiring wealth.

Former accounting including finance, finance is a part of accounting, financial and accounting now, they have many things in common: they themselves will not engage in production activities of the actual, but through the form of currency to reflect their respective functions, finance and accounting has the same effect on the supervision of the enterprise, and are involved in cost accounting and analysis, and through the calculation and analysis provide a basis for entrepreneurs, and help enterprises to realize the economic interests, increase savings, and so on. Finance is based on accounting and provides information to each other.

The goals of finance and accounting are consistent and serve to achieve the maximum benefit of the enterprise.

Accounting is mainly accounting and supervision, mainly for the reflection and supervision of funds. Finance mainly forecasts, controls, makes decisions and plans for the market, and manages and USES funds for the organization. Accounting is to identify and record transactions and events in the past, based on past transactions and events. Finance mainly forecasts and makes decisions about the future, which can be based on the analysis of history by accounting, combined with the current situation, and make decisions about the future.

Accounting is based on the national accounting system, in the specific implementation of enterprises by the accounting in accordance with the national unified accounting policy and the actual situation of enterprises. The financial basis is within the scope permitted by national policies and laws, according to the intention of the administering authority. The organization shall formulate internal financial management measures and enjoy independent financial management autonomy and decision-making power.

What the accountant asks is one rule, the information is true and reliable, different person undertakes accounting of accounting business, its result won't have big discrepancy. Finance is how to make enterprise benefit maximization, the purpose of the conclusion that the accounting is more flexible, different audit personal emphasis of different people, there will be a different conclusion, only has the rationality, there is no uniqueness, financial belong to uncertainty, participants were asked to have rich experience and accurate judgment and correct reasoning, finally make a decision. The conclusion of accounting is restricted by accounting policies and accounting estimates. Enterprises should make accounting policies according to the national unified accounting system and the judgment of enterprise accounting. And financial management goal is the goal and the enterprise benefit is consistent, financial management and enterprise which realize the return on investment, risk, and investment project, capital structure and dividend distribution policy related.

Finance and accounting are separate. This independence, is mainly composed of both characteristics and nature of enterprise in the process of reproduction fund movement, both need to reflect its accounting, in order to understand its activity, and an undertaking for effective management, and reflect the process to supervise; Also need financial organizations, to promote it, can't and and in the process of organization to supervise and handle with various aspects of economic relations in order to ensure the normal flow of funds, keep moving forward in the right orbit. This independence is quite clear, and neither of them includes anyone.

In the production of enterprises, accounting is a reflection of the production activities of enterprises and plays a supervisory role in the production activities of enterprises. Finance is based on accounting, and according to the information provided by accounting, finance makes predictive decisions for enterprises and plans and controls for the future of enterprises. If the accounting foundation is weak, the financial management foundation will not be solid. Accounting can only according to the reality of the enterprise to provide objective, true and complete accounting information, don't make financial decisions has a deviation, accounting work is very important, a slight mistake, will bring the wrong judgment to the financial, so that affects the development direction of the entire enterprise. Finance and accounting are relatively independent and interrelated. The production activities of enterprises need not only accounting reflection and supervision, but also finance to organize, promote and control the direction. In the practical work of finance and accounting, they complement and restrict each other. Finance is inseparable from accounting, without accounting, finance has lost its foundation, and there is no basis for financial planning or other financial management work. A castle in the air. Without finance, accounting could not do a good job of reflection and supervision. Without financial accounting supervision, there was no basis and direction. They are asked each other and promote each other, the two is the division of labor is different, is not who whose relationship, including only keep their own independent financial and accounting, and can cooperate with each other to Yang long avoid short, very good to complete their tasks.

Staff must master the knowledge of financial accounting, has the rich work experience, this unit should be familiar with internal financial regulations and rules, accounting personnel is the specific work. Accountants should be registered, registered accountants should be certified, passed the examination subjects of accountants, and the examination contents include financial cost management. In addition, financial personnel must understand accounting and have the working ability to skillfully analyze and use relevant accounting information.

There are obvious differences between financial affairs and accounting, which belong to different types of work. Finance includes financial accounting and financial management. Accounting should include financial accounting and management accounting. There are similarities and differences between finance and accounting. There are clear division of labor and inseparable relations between finance and accounting. There is a close connection between finance and accounting, and they complement each other and run through the production management process of enterprises. Relationship between them is connected to a job, accounting provides the foundation for financial resources, the foundation, the superstructure is unstable, financial management is weak, is based on the accounting of accounting and finance in the form of financial information to the internal or external units or individuals concerned. If the accounting information is not accurate, there will be deviation in financial formulation.

Without the real accounting information of finance, the plans and decisions made by financial management are just out of thin air. In practice, there is no foundation. Only by making use of the real and detailed information provided by accounting, can financial managers accurately grasp the business status of enterprises and make reasonable plans and decisions for enterprises. With the financial basis, the accounting work has the direction of supervision over the production process and decision-making of the enterprise. Finance and accounting the organic combination of talents for enterprises to make reasonable financial goals, effective accounting and supervision functions, both in the work to the individual, separate and conjunctively respective functions play a good role correctly handle the relationship between finance and accounting, promotes the development of economic construction, for the enterprise under the new situation, only deal with the relationship between the two can make the enterprise benefit maximization.

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