财务与会计是两个既有着密切关系又有着截然区别的经济范畴,从相互融合的状态中理顺两者的关系,对建立和完善我国财务与会计的工作体系和学科体系有着重大的理论与实际意义。一、从基本职能的角度区别事物的职能就是其功能与作用。区别财务与会计,我们可以首先从职能这一“具体 Finance and accounting are two economic categories that have both close and distinct distinctions. They have straightened out the relationship between the two in a mutually integrated state, and have a great theory on establishing and improving the work and disciplinary system of finance and accounting in China. Practical significance. First, to distinguish the function of things from the perspective of basic functions is its function and function. The difference between finance and accounting, we can first from the function of this "specific