1, with different work centers.
The focus of accounting is to register account books according to daily business records, prepare relevant financial statements regularly, and report the financial status and operating results of the enterprise to groups and individuals with economic interests outside the enterprise. Its specific goal is mainly to serve the outside of the enterprise.
The focus of finance is to analyze and study the specific problems encountered in enterprise management, so as to provide managers at all levels within the enterprise with the information needed for forecasting, decision-making and control evaluation, and its specific goal is mainly to serve the internal management of the enterprise.
2. The levels of working subjects are different.
Accounting subjects often have only one level, that is, taking the whole enterprise as the main body, so as to adapt to the financial accounting requirements of comprehensively reflecting and supervising the whole economic process, and not to miss any accounting element of accounting subjects.
The main body of financial work can be divided into multiple levels, which can be the main body of the whole enterprise, or a local area or individual department or even a management link within the enterprise.
3, the action time is different
The function of accounting is mainly to reflect the past. Whether emphasizing the principle of objectivity or adhering to the principle of historical cost, it can be proved that it can only reflect the economic business that actually happened in the past. Therefore, accounting is essentially a kind of "reimbursement accounting" for calculating "bad debts".
The function of finance is not limited to analyzing the past, but also lies in actively using accounting data to predict and plan the future, and at the same time controlling the present, so as to cross the past, present and future tenses. The role of future-oriented finance is in the first place, and the analysis of the past is to control the present and better guide the future. Therefore, in essence, it belongs to "business accounting" that calculates "living accounts".
4. Follow different principles and standards.
Accounting work must strictly abide by the accounting standards for enterprises and the unified accounting system in the industry, and ensure the consistency of the financial information statements provided in time and the comparability in space.
Finance is not completely restricted and strictly bound by the accounting standards for enterprises and the unified accounting system for industries, and modern management theories such as forecasting, cybernetics, information theory and decision-making principles can be flexibly used as work guidance.
5. The characteristics and carriers of information are different.
Accounting can regularly provide more comprehensive, systematic, continuous and comprehensive financial information to groups or individuals with interests in enterprises. The information carrier of financial accounting is a unified format voucher system, account book system and report system, which uniformly stipulates the types of financial reports.
The information provided by finance is often selective, partial and irregular management information to meet the specific requirements of internal management. Most of the financial information carriers are all kinds of internal reports without uniform format, and there is no uniform regulation on the types of reports.
6. Different methods and systems
Accounting methods are relatively stable, and only simple arithmetic methods are often needed in accounting.
Finance can choose flexible and diverse methods to analyze and deal with different problems, even the same problem can be dealt with in different ways according to needs and possibilities. Modern mathematical methods are widely used in the information process.
7. Different working procedures
Accounting must carry out fixed accounting cycle procedures. No matter from the production of vouchers to the registration of account books to the preparation of financial reports, it must be handled in accordance with the prescribed procedures, and it is not allowed to change the work content or reverse the work order at will. The accounting procedures of similar enterprises are often similar.
The procedure of financial work is poor, there is no fixed working procedure to follow, and there is a lot of room for manoeuvre. Enterprises can design the flow of financial work according to their own actual situation. Therefore, there are great differences in financial work between different enterprises.
8, the degree of perfection of the system is different.
As far as the perfection of its system is concerned, accounting has reached a relatively mature and stable level, forming a general accounting standard and a unified accounting model, which is unified and standardized.
The financial system is not complete, in the process of continuous development and perfection, and lacks unity and standardization.
9. Different ideas and orientations
Accounting focuses on how to truly and accurately reflect the distribution, use and consumption of human, financial and material elements in each stage of supply, production and sales, and attaches great importance to regularly reporting the financial status and quality of operating results of enterprises.
Finance not only pays attention to the results of implementing management behavior, but also pays attention to the management process.
10, with different requirements for the quality of accountants.
In view of the flexible and diverse financial methods, no fixed working procedures to follow, and the lack of unity and standardization of its system, the financial level depends to a great extent on the quality of accountants. At the same time, there are many factors to be considered in financial work, and the contents involved are also complicated. It is also required that the personnel engaged in this work must have extensive knowledge and decisive adaptability, and have strong ability to analyze and solve problems.
Are accounting and finance the same? In real economic life, "finance" and "accounting" are like twin brothers, inseparable and often appear in pairs. In the past, we had a unified financial system and accounting system formulated by the state. For example, "two principles, two systems" includes general principles of enterprise finance, accounting standards for enterprises and financial accounting systems in different industries. Finance and accounting perform their respective duties. Formulate financial policies to solve the problems of confirmation and measurement of economic and business matters such as fixed assets standards and depreciation methods stipulated in the financial system; Accounting methods solve the problem of recording and reporting economic business matters, and stipulate the setting of accounting subjects and accounting statements, what accounting subjects should be debited (or credited) for specific economic business, and the caliber and listing of accounting statement items. At present, the country has introduced a unified accounting system, such as enterprise accounting system and financial enterprise accounting system, and the accounting system for small enterprises will be introduced soon, and a series of specific accounting standards have been introduced. The new accounting system and specific accounting standards include not only the contents of recording and reporting accounting elements, but also the contents of confirming and measuring accounting elements, thus restoring the true colors of the accounting system. In other words, the new accounting system covers the contents of the original financial system. At the same time, in recent years, there has been an accounting craze in society, and the voice of accounting fraud and not making false accounts is very high. In some people's minds, it seems that accounting has replaced finance, and the concept of finance has become indifferent or even vague. Thought is the forerunner of action. In recent years, in practical work, some comrades engaged in financial management are unreasonable and frustrated. Especially with the deepening of the reform of state-owned enterprises and the transformation of enterprise management mechanism, the financial autonomy of enterprises has been further expanded, and financial management has a trend of further weakening. So, what is finance and what is accounting? Are there any differences and connections between them? The relationship between finance and accounting brings us a lot of confusion and incomprehension. First, the difference between finance and accounting I think there should be an objective boundary between finance and accounting, and the difference is mainly reflected in the following aspects: 1. Different concepts. Finance is a decision-making system about the purchase, investment, financing and management of assets under a certain overall goal. Accounting is an economic management activity that takes currency as the main unit of measurement, uses special methods to conduct complete, continuous and systematic accounting and supervision of the economic activities of the unit, confirms, measures, records and reports transactions or events, and provides information such as the financial status, operating results and cash flow of the unit. 2. Different functions. The basic function of accounting is accounting and supervision, with emphasis on the reflection and supervision of funds. The basic functions of finance are forecasting, decision-making, planning and control, with emphasis on the organization, application and management of funds. 3. The basis is different. The basis of accounting is the unified national accounting system, and the specific accounting policies and accounting estimates are selected by enterprises according to the unified national accounting policies and the actual situation of enterprises. The basis of financial management is within the scope permitted by national policies and laws and according to the intention of management authorities. Units formulate internal financial management measures and enjoy independent financial autonomy. Independent decision-making power. 4. The time range is different. Accounting faces the past and must be based on past transactions or events. It is to confirm and record past transactions or events. Finance focuses on the future, based on certain assumptions, on the basis of analyzing historical data and current situation, forecasting and judging the future situation, focusing on forecasting and making decisions for the future. Whether economic business or events should happen and how much should happen are all financial issues that need to be considered. 5. The purpose and conclusion are different. The purpose of accounting is to get "real accounts", and the conclusion is legal, fair and consistent. Relatively speaking, the conclusion is "dead". Different people calculate the same accounting business, and there should be no big difference in all aspects. The purpose of finance is to maximize the wealth or value of an enterprise, and its conclusion is relatively "alive". It has no extreme value, only it is appropriate and reasonable, and its result is not unique. Different people, due to different experiences, choices, preferences, etc. , may come to different conclusions. It should be noted that financial management is a science, but it is not a hard science, but a soft science. There are both rational and irrational elements. Because the basic conditions for its existence are assumptions and empirical values (such as average cost of capital). The financial difficulty lies in making decisions about uncertain things based on experience, judgment and reasoning. 6. The factors influencing the results are different. Accounting conclusions are mainly influenced by accounting policies and accounting estimates. The relevant accounting policies and accounting estimates selected by enterprises are not only restricted by the unified national accounting system, but also restricted by the professional judgment ability of accountants. The degree to which financial management objectives are achieved is mainly influenced by the return on investment, risks, investment projects, capital structure and dividend distribution policies of enterprises. 7. Different classifications. Accounting includes financial accounting (external reporting accounting) and management accounting (internal reporting accounting), and finance is divided into investor finance and operator finance. Investors here refer to investors and creditors independent of the operators, including both actual investors and potential investors, such as those who have not yet contributed but are ready to invest or borrow from a certain unit. Investors often pay attention to the financial and accounting information provided by the funded units, while operators pay more attention to internal management accounting information while providing financial and accounting information as required. Second, the relationship between finance and accounting There are differences between finance and accounting, but at the same time they interact and influence each other, and they are closely related. Its connection is mainly reflected in: 1, both of which serve specific objects. In other words, there are financial entities and accounting entities, both of which act on the circulation and turnover of unit funds, mainly managing the value form. 2. Accounting is the foundation of finance, and finance cannot be separated from accounting. If the accounting foundation is weak, financial management will lack a solid foundation, and financial forecasting, decision-making, planning and control will lack a reliable basis. The new specific accounting standards and new accounting system generally adopt the accounting principles of prudence and substance over form, which is conducive to providing objective, true and complete accounting information for enterprise financial management and decision-making and reducing the risk of financial decision-making. 3. Finance and accounting overlap in organization and post setting, and there is no clear boundary in content. In terms of organization and post setting, except incompatible posts, finance and accounting posts can overlap. The person in charge of the accounting institution of the unit (accounting supervisor) may also be the person in charge of the unit's finance. Some financial departments or financial planning departments, including accounting institutions, perform both financial and accounting functions. Accounting personnel of a unit may independently or participate in the preparation of the unit's financial plan, profit distribution plan, financial management and major financial decisions according to the requirements of the unit. In practice, internal financial management and internal accounting control can be organically combined. 4. Accounting practitioners must master relevant financial knowledge and be familiar with the internal financial regulations of the unit, such as travel expenses and medical expenses reimbursement. Every year, the subjects of CPA and CPA examination include financial cost management. Similarly, financial personnel must understand accounting and be proficient in analyzing and using relevant accounting information. Thirdly, it is of great guiding significance to clarify the differences and connections between finance and accounting. It is convenient to distinguish between financial responsibility and accounting responsibility. The functions of finance and accounting are different. In some cases, it is very important to distinguish the concepts of finance and accounting and clarify their responsibilities. For example, the bookkeeping agency must clarify the responsibilities of the accounting agency and the entrusted unit and properly handle the relationship between finance and accounting. At present, centralized accounting based on agency bookkeeping is widely implemented, and its basic premise is that the financial autonomy of the unit remains unchanged. After the centralized accounting is implemented in the unit, the accounting is independent from the unit and is represented by the accounting center. However, the financial management function still belongs to the unit, and the financial management right of raising, distributing and using unit funds has not changed, and the relationship between creditor's rights and debts of the unit has not changed. In particular, it should be emphasized that all expenses of the unit must be approved by the unit before the accounting center can handle it. According to the requirements of "Accounting Law", the accounting responsibility subject of the unit is still the unit. The accounting center is an agency bookkeeping institution, which performs the duties of accounting and accounting supervision. The accounting center cannot exceed its authority and offside, and it is not allowed to transfer unit funds. 2. It is conducive to better guiding accounting reform and practice. The current accounting reform has grasped the hot and difficult problems faced by accounting work, especially the problem of false accounts. The National People's Congress, the State Council and the Ministry of Finance have promulgated a series of accounting laws and regulations, especially the Accounting Law and its supporting laws and regulations, including a series of new standards and systems, which have strengthened accounting and supervision, intensified the crackdown on violations of laws and regulations, widely applied the accounting principles of prudence and substance over form, and eliminated the causes of false accounts from the system, with remarkable results. The next step is to further improve the standards and systems, and the key is to implement the Accounting Law and new systems and standards. First, the financial management of operators. From the operator's point of view, the autonomy of enterprise financial management has expanded, and the focus of enterprise financial management has shifted from the state to the enterprise. Enterprises must completely overcome the idea of equality, dependence and importance, learn to find financial resources in the market and strengthen enterprise financial management. The Guiding Opinions on Enterprise Financial Budget Management formulated by the Ministry of Finance this year is an important content to strengthen enterprise financial management. Second, the financial management of investors. The financial characteristics of investors are obviously different from those of operators. What deserves special attention here is the financial management of state-owned investors, that is, state-owned and state-controlled enterprises. Since the founding of the People's Republic of China, state-owned and state-controlled enterprises have formed a huge stock of state-owned assets through continuous accumulation, which is an important force in China's economic construction. If we blindly emphasize decentralization and let the financial management of state-owned and state-controlled enterprises drift, it will inevitably lead to the loss of assets of state-owned enterprises, and even the "property" of state-owned enterprises will be hollowed out, which will affect economic development. As the investor of state-owned and state-holding enterprises, the financial department is not about whether to strengthen the financial management of state-owned enterprises, but about how to manage, what to manage and how to change its role. The "management" here is not to control death, not to interfere with the financial autonomy of enterprises and go back. The author believes that although the right has been returned to the enterprise, the investor must attach importance to and strengthen the financial management of the investor, take capital as a link, strengthen the unified management of capital and finance, pay attention to capital operation, and invigorate the state-owned capital as a whole, including doing a good job in the layout, investment, change, transfer, income, assessment and evaluation of state-owned capital, and confidently assume the due functions of financial management of state-owned assets. The Interim Measures for the Management of State-owned Capital and Finance of Enterprises promulgated by the Ministry of Finance implements unified management of assets and finance of state-owned enterprises, which is an important measure and beneficial exploration to strengthen the financial management of state-owned investors. Of course, in practical work, we must deal with the financial relationship at the above two levels to prevent it from going from one extreme to the other. 3. It is beneficial to teaching and scientific research. Schools should reasonably arrange accounting teaching content in subject setting and curriculum arrangement, and should not neglect it. The talents trained by the school should not only be able to settle accounts, but also manage money. In scientific research, we should strengthen the research on the basic theory and practice of financial accounting in China, absorb advanced financial management methods from abroad, connect with International accounting practices, and fully combine the actual situation in China to build a financial accounting concept and legal framework suitable for China's national conditions. In content, we should not only pay attention to the study of accounting standards and accounting professional ethics, but also combine the actual situation of large-scale state-owned assets in China to promote the scientific financial management of enterprises and strengthen the financial management of investors.
Is the difficulty of accounting, intermediate financial accounting and financial accounting the same? There are some differences between financial accounting and intermediate financial accounting. Intermediate financial accounting is an examination subject for certified public accountants, which covers a wide range and pays attention to candidates' mastery of policies and theories.
Intermediate accounting practice is the subject of accountant title examination, which pays more attention to the examinee's grasp of specific operation practices, including asset impairment, accounting of equity claims, deferred income tax treatment, accounting treatment of counterparties and many other details. Candidates are required to handle accounting practices quickly and skillfully, and at the same time, they can clearly understand the difficulties and key points in accounting. Financial accounting mainly focuses on cost accounting, which is the main content. Intermediate financial accounting is the deepening of basic accounting, which mainly includes monetary funds, current assets, fixed assets, intangible assets and rights and interests.
Financial accounting method refers to the basic method of recording and calculating the contents of financial accounting continuously, systematically, comprehensively and comprehensively. Including setting up accounts, double-entry bookkeeping, filling in and reviewing vouchers, registering account books, cost calculation, property inspection and preparing financial statements. It is also a headache when learning intermediate financial accounting. Let's share our experience: Intermediate financial accounting is to master the basic theories, methods and basic circulation processes of enterprise financial accounting on the basis of learning primary financial accounting. The important contents of the book include: the basic theoretical framework and main contents of enterprise financial accounting, the confirmation and measurement of six basic accounting elements of enterprise assets, responsibilities, owners' equity, income, expenses and profits, the general provisions of enterprise financial reports, and the preparation of balance sheets, income statements, cash flow statements, changes in owners' equity statements and notes to financial statements. It is considered that the most difficult thing is the trading financial assets in "investment". The accounting of long-term equity investment in held-to-maturity financial assets and available-for-sale financial assets is particularly important. In particular, we should distinguish between changes in fair value, accounting treatment methods, cost method and profit and loss method, and be able to write entries skillfully. Also proficient in the accounting of debt restructuring, at most, it is not clear which expenses should be capitalized. This feeling is also the focus of the exam. In addition to the key points, the book must be read carefully (only once, the number of times varies from person to person), and it is best to know the approximate position in the book when thinking about this knowledge point. There is something special about reading the examples in the book. I don't think the example should be read, but I should do it myself before reading it, because there will be a natural paragraph in front of the example to talk about how to do the entry of this knowledge point. I will do it myself according to the distribution inside and then read the answer, which will be more helpful for my memory than knowing the method directly after reading the answer. The content of intermediate financial accounting is very detailed and miscellaneous. When reading a book, you must read it carefully, word by word, to avoid confusion of knowledge points.
It's different. There are some differences between financial accounting and intermediate financial accounting. Intermediate financial accounting is an examination subject for certified public accountants, which covers a wide range and pays attention to candidates' mastery of policies and theories.
1. The CPA certificate is a qualification certificate. It is an exam that represents the highest ability in the accounting industry. The passing rate of this exam is very low, and it has been more than 10% over the years.
2. The accounting proportion of intermediate financial accounting and certified public accountants is relatively small, such as financial assets, share payment and earnings per share, which may not exist in intermediate financial accounting.
3. CPA's accounting emphasizes comprehensiveness, especially cross-chapter practice, so it is difficult to test.
4. Certified public accountants also emphasize calculation. In the exam, it is not a small problem, there is a calculation of 50 points. Counting minor problems, there is at least 70 points. So from all angles, it is difficult for certified public accountants.
5. Financial accounting method refers to the basic method used to record and calculate financial accounting contents continuously, systematically, comprehensively and comprehensively. Including setting up accounts, double-entry bookkeeping, filling in and reviewing vouchers, registering account books, cost calculation, property inspection and preparing financial statements.
6. Intermediate accounting practice is the subject of accountant title examination, which pays more attention to the examinee's grasp of specific operation practice, including asset impairment, accounting of equity claims, deferred income tax treatment, accounting treatment of counterparties and many other details. Candidates are required to handle accounting practice quickly and skillfully, and at the same time, they can clearly understand the difficulties and key points in accounting.
Do you need an accounting certificate to do finance? You mean the accounting qualification certificate, right?
Must obtain the accounting qualification certificate to mount guard positions mainly include:
(1) post of chief accountant (chief financial officer) and post of head of accounting institution (including accounting supervisor);
(2) Cashier position;
(3) positions engaged in audit work;
(4) positions engaged in fund and fund accounting;
(five) engaged in income, expenditure, creditor's rights and debts accounting positions;
(6) positions engaged in wage accounting, cost accounting and financial results accounting;
(seven) engaged in receiving, sending, receiving and accounting for the increase and decrease of property and materials;
(8) Engaged in the position of general ledger of this unit;
(9) positions engaged in the preparation of foreign financial accounting reports;
(10) engaged in computerized accounting;
(1 1) A position engaged in accounting file management (files are kept in accounting institutions).
Hospital outpatient toll collectors, inpatient toll collectors, shop assistants, cashiers and other positions do not belong to accounting positions. The internal auditor, social auditor and * * * auditor of each unit are not accounting posts and do not need accounting qualification certificates.
Is finance the same as accounting? No, simply put, accounting is the creator of information and finance is the user of information. It is the accountant who records and sorts out the living expenses every month. Analyze whether the monthly expenditure is reasonable, and it is finance that makes the plan.
1. Accounting is induction and finance is analysis.
Accounting: The main task is to record all the business activities of the enterprise, so accounting always gives people the feeling of an accountant, because their daily work is bookkeeping, entry and sorting out and summarizing financial information. The basic function is accounting and supervision, with emphasis on the reflection and supervision of funds.
Finance: the job is to analyze the relationship according to the data of accounting records, and effectively apply these data to make favorable and feasible plans and strategies for enterprises. The basic functions are forecasting, decision-making, planning and control, with emphasis on the organization, application and management of funds.
Second, accounting is induction and finance is the future.
1. Accounting: Facing the past, it must be based on past transactions or events, and it is to confirm and record past transactions or events.
2. Finance: focusing on the future is based on certain assumptions. On the basis of analyzing historical data and actual situation, forecasting and judging the future situation, focusing on forecasting and making decisions for the future.
Third, accounting is affected by policies and finance is affected by risks.
1. Accounting: The conclusion is mainly influenced by accounting policies and accounting estimates. The relevant accounting policies and accounting estimates selected by enterprises are not only restricted by the unified national accounting system, but also restricted by the professional judgment ability of accountants.
2. Finance: The degree to which their management objectives are achieved is mainly influenced by the return on investment, risks, investment projects, capital structure and dividend distribution policies of enterprises.
In a word, accounting and finance are really two different concepts.
If you want to learn finance, you must first understand accounting knowledge! The scope of finance is much larger than that of accounting. If you want to do a good job in finance, you must understand accounting and learn accounting well. Sometimes there is no strict distinction between finance and accounting in some small companies.
Accounting and financial management are not the same thing, not the same thing. Financial management means that you must be an accountant. Financial management is higher than accounting, but accounting is more practical if you are a professional.
The courses of financial management and accounting freshmen are not the same as the modernization of management thought. That is to say, we should have the concepts of service, economic benefit, time benefit, competition, knowledge, talents and information. Modernization of management methods. That is, to popularize advanced management methods, including modern business decision-making methods, modern financial management methods, modern material management methods, and modern enterprise production management methods.
Modernization of management personnel. That is to improve the basic quality of enterprise managers, realize the modernization of talent knowledge structure, and make all enterprise managers truly "know technology, manage and operate"
Modernization of management means. That is, the modernization of information transmission means.