Finance involves two basic issues:
What real assets should the firm invest in? (the investment or capital budgeting
decision)
How should the cash for the investment be raised? (the financing decision)
The second question is the responsibility of the treasurer who looks after the company’s cash, raises new capital and maintains relationships with banks, shareholders and other investors. The first question is normally the remit of a controller or, in many instances, the Chief Financial Officer (CFO).
这样理解比较好,SA6上的。其实选哪个取决于你将来做什么,还不在于哪个更简单,你说是吗?