你需要写一篇文章，批判地考察公共部门的财务管理和会计核算的理论和实践。

You are required to write an essay that critically examines the theory and practice of public sector financial management and accounting.

youdao

张大海，获得了中国注册会计师资格，具有较为丰富的财务管理和会计实践经验。

Mr. Zhang Dahai , Manager of Financial Affairs, is a China-registered public accountant experienced in financial management.

youdao

财务控制理论始终未从财务管理学和会计学中提炼出来，对其本质属性进行探索。

Research on the theory of financial control was not extracted from the financial management and accounting for deep exploration of essential attribute.

youdao