长期以来，人们把财务与会计等同起来。事实上，财务与会计虽然都以货币为主要计量单位，也都以企业的资金及其运动作为工作对象，但是，两者的工作性质和职能作用是不同的。会计是从量的方面进行事后的核算和反映，称为“理帐”；而财务则是从质的方面进行事前预测和决策，事 For a long time, people have equated finance with accounting. In fact, though both finance and accounting take monetary as the main unit of measure, they also take their funds and their motions as their targets of work. However, the nature of their work and their functions are different. Accounting is calculated from the amount of aspects of accounting and reflect, known as “reasonable account”; and financial is qualitative aspects of the forecast and decision-making, things