What is accounting thinking or financial thinking?

What is accounting thinking or financial thinking is introduced as follows:

Accounting thinking or financial thinking refers to an intellectual activity that uses financial theory and knowledge for scientific thinking. Accounting thinking mainly thinks from the perspective of financial statements, with emphasis on figures, accounts and statements.

Financial thinking pays more attention to the management of funds, including liquidity thinking (paying attention to the overall risk of funds and the liquidity of assets), capital return thinking (considering discount rate, internal rate of return, risk premium, capital cost, capital return rate and other factors) and safety thinking (paying attention to the safety of funds and preventing the occurrence of "building collapse", boss running away, overnight bankruptcy and insolvency).

In specific work, accountants and financial personnel need to have certain financial thinking ability. For example, they need to have a result-oriented thinking, that is, no matter how the business variables change, they ultimately want to be reflected in certain financial variables, such as rising income and increasing profits. In addition, they also need to have a variety of financial thinking abilities, such as risk management thinking, investment return thinking and cost control thinking, in order to better support the development of enterprises.

The word financial thinking has not appeared for a long time, but there are some problems in its use. Some people understand financial thinking as the way of thinking that accountants usually show or infer from their behavior, and then tell accountants to jump out of financial thinking; Some people understand financial thinking as the working thinking that a good accountant should have, and then tell accountants how to learn financial knowledge and skills.