第一章总论一、会计的涵义、职能与目标会计是适应人们对生产活动进行管理的需要而产生,并随社会生产和经济管理的发展而不断发展和完善,而且与社会环境有密切的联系。综上所述,现代会计的一般概念为:会计是经济管理的重要组成部分。它是通过收集和利用一定的货币单位作为计量标准表现的经济信息,对经济活动进行组织、控制、调节和指导,促 Chapter One General Theory I. The Connotation, Function and Goal of Accounting Accounting is to meet people’s need for the management of production activities, and it is continuously developed and perfected with the development of social production and economic management, and closely linked with the social environment contact. In summary, the general concept of modern accounting: Accounting is an important part of economic management. It is through the collection and use of a certain monetary unit as a measure of economic performance of the information displayed on the economic activities of the organization, control, regulation and guidance, promote