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财务管理的主要任务是为企业的生产经营筹集资金,维护资金的安全完整并最合理、最有效地予以使用营运;会计核算则是对这些资金运动进行全面、连续、系统和综合的反映、控制和预测。目前,在我国绝大多数的企业中,这两种不同内容而又密切相关的工作,是由统一的机构——财务科及其一班人分工负责共同完成的。可见,要搞好企业财会工作,关键在于财会机构的负责人——财务科
The main task of financial management is to raise funds for the production and operation of the enterprise so as to safeguard the safety and integrity of the funds and make the most reasonable and efficient use of the operations. Accounting is a comprehensive, continuous, systematic and comprehensive reflection and control of these funds. And forecast. Currently, the vast majority of our business, these two different content and closely related work, is a unified body - Finance Division and its division of labor is responsible for the completion of the work together. Visible, to do a good job in business accounting, the key is the head of accounting institutions - the Finance Section