财务会计师和管理控制师工作之间有何区别？| What is the difference between the job of a financial accountant and a controller?
德语国家企业普遍认为，一个合格的财务会计不一定是一个合格的管理控制师，反之亦然。这是因为管理控制师工作的重点和所需要的素质，是和财务会计师工作的重点和所需要的素质不同的：前者主要是为业务经理提供内部决策咨询，注重对未来的预测，眼光总是朝前看，必须关注大方向而不拘泥于细枝末节。而后者主要是要根据企业外部的财务会计准则编制好企业对外财务报表，记录研究历史数据，眼光朝后看，必须保证历史数字及其背后的每个细节真实可靠和准确无误。
已经有多年财务会计工作经验的学员转行做管理控制工作，虽然财务会计功底扎实，但必须对自己的行为习惯、思维模式和工作态度做自我审视，并在必要时做好相应调整。参加公司外部专门面向管理控制师的培训课程将是一个很好的帮助。
The business community in German-speaking countries generally believes that a qualified financial accountant is not necessarily a qualified controller, and vice versa. This is because the focus and required qualification of the controller are different from that of financial accountant: Controller is mainly to provide internal decision support to business management, should pay most attention to the prediction of the future and thus always look ahead. And he should keep the big picture in eye and not stick to small details. Financial accountant is mainly to prepare external financial statements according to the external financial accounting standards, should record and analyze historical data and thus always look back. And he has to make sure that historical number and the very details behind it are true and reliable as well as exact and correct.
People who have had many years of experience in financial accounting job may have good knowledge in financial accounting. But if they change their job to controlling, they should critically review and - if necessary - adjust their behavioral habits, mindset and attitudes. Participating in external training courses for controller will be a good help.