进入21世纪,随着全球经济一体化的加强,会计学作为一门学科,其重要性凸现在国际、社会的诸多方面,尤其体现在全球性的经济管理工作当中,除此之外,在日常的国际经济关系协调,维系全球性经济秩序等方面也发挥着至关重要的作用。那么,会计是一种怎样的学科呢?会计学的产生不是偶然,而是人类社会前进中的必然产物。人们在长期的生产过程中,越来越重视经济效益的获取状况,如何在 In the 21st century, with the strengthening of global economic integration, accounting as a discipline, its importance highlights in many aspects of international and social, especially in the global economic management among them, in addition to the daily The coordination of international economic relations and the maintenance of a global economic order have also played a crucial role. So what kind of discipline is accounting? The production of accounting is not accidental, but an inevitable result of the progress of human society. People in the long-term production process, pay more and more attention to the economic benefits of access, how to