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会计作为人类用于描述和控制自身经济活动的手段,由来已久,源远流长.而作为一门实用性很强的学科,是基于人们管理生产的客观需要而产生和发展起来的.作为实践活动的总结,会计理论必然随着生产的发展,观念的更新而不断丰富和发展.十五世纪借贷复式记帐法的产生和应用使会计具有世界通用语言,十九世纪出现的成本核算的观念使人类对自身的经济活动的认识有了一次质的飞跃,而近代管理会计异军突起
As a means used by human beings to describe and control their own economic activities, accounting has a long history and a long history, and as a highly practical subject, accounting is generated and developed based on the objective needs of people’s management of production.As a practical activity In conclusion, accounting theory is bound to be enriched and developed with the development of production and the renewal of concept.The emergence and application of the double-entry bookkeeping method in the fifteenth century made the accounting universal language in the world. The concept of costing appeared in the nineteenth century made mankind There is a qualitative leap in our understanding of our economic activities, but the modern management accounting has suddenly sprung up