在现代企业生产和营销的过程中，有两个既相互联系又有所区别的财务控管手段——管理会计与会计管理。

In the modern business process of production and distribution, there are two means of finance management-managing accountant and accountant management.

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文章从财务管理的角度探讨公立医院如何有效构建全成本核算体系并保持与会计支出间的勾稽关系。

The thesis discusses on how to build and maintain a full cost management system effectively and keep it relative to hospital expenditure from finance management.

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论述了公司治理与信息披露、内部控制与财务报告、公司价值与会计核算、价值管理与会计人员的相关问题，并对这些问题提出了应对措施。

To deal with these problems, resolution was brought forward in the article, which contains drawing forecast financial statements and different financial statements, the disclosure of the non-fina.

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