在产品经济条件下,人类的各项管理活动,其对象都是相同的和唯一的,即以实物形态而存在的劳动产品。人类最初意义上的财务管理行为和会计管理行为也莫不如此。对劳动果实分配的组织和协调,就是人类早期的财务管理行为,对劳动果实的计量和记录则是人类早期的会计行为,它们都是伴随着剩余产品的出现而萌芽的。从两者的关系来看,会计则是密切依存于财务管理的需要,为财务管理服务,它们的产生是同源同步的,并不存在时间上的先后,如果说会计是一个永恒的管理范畴,那么财务 Under the conditions of product economy, all human management activities are the same and unique, ie, labor products that exist in physical form. This is also true of human financial management behavior and accounting management in the initial sense. The organization and coordination of the distribution of labor fruit is the early human financial management behavior. The measurement and recording of the fruits of labor is the early human accounting behavior. They are all accompanied by the emergence of surplus products. From the perspective of the relationship between the two, accounting is closely related to the needs of financial management and financial management services. Their production is synchronized and does not exist in time. If accounting is an eternal management category, , then finance