"二元制"财务机构设置的理论与实践分析

管理学关于管理职能的理论是财务机构设置的理论基础,在对该理论阐述的基础详细地分析了会计属于企业的服务子系统,而财务属于企业的支持子系统,作为企业服务子系统的会计和作为支持子系统的财务有其各自的职能领域,所以应该在实践中将其有效地分开,即财务机构必须进行二元制的设置,并通过东西方企业实际情况的对比和所进行的社会调查,提出在市场经济环境下,财务与会计机构分设的二元制结构是当前我国大中型企业必然的选择,并且进一步提出了财务部门和会计部门各自的职责权限。

Analysis of the Theory and Practice of the "Dual System" in Financial Institutions

The theory of management function is a theoretical foundation for the establishment of financial institutions.On the basis of such theory the author points out that accounting belongs to the service system of an organization while finance belongs to the backup system of an organization,and each has its own scopes.So we should effectively separate them by implementing the dual system.Based on a contrastive analysis and a survey of the practical conditions in the Eastern and Western organizations,the author also proposes that the adoption of a dual system that separates the accounting and finance is a rational choice for the large and medium-sized organizations in the market economy environment in China.Finally,the author further specifies the responsibilities for financial and accounting management.