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1. Accounting is an applied discipline that forms an information system to assist decision-making on the basis of studying the collection, classification, synthesis, analysis and interpretation of financial activities and cost data, so as to effectively manage the economy. It can be said that it is an integral part of social science and an important management discipline. The research object of accounting is the movement of funds.
2. Finance is an applied economic discipline differentiated from economics. It focuses on the economic activities of money and monetary funds, and specifically studies how individuals, institutions and governments acquire, spend and manage financial assets such as funds.
3. Financial management refers to the management of asset purchase (investment), financing (financing), operating cash flow (working capital) and profit distribution under a certain overall goal. Financial management is an integral part of enterprise management. It is an economic management work to organize enterprise financial activities and handle financial relations according to financial laws and regulations and financial management principles. To put it simply, financial management is an economic management work to organize enterprise financial activities and deal with financial relations.