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会计学是研究人类社会中资源、耗费和成果的确认与计量,并对其进行反映与控制的科学。现代会计对能以货币表现的经济活动,进行连续、系统、全面和综合的反映与控制,是经济最集中的管理和提供信息的系统。从20世纪50年代开始,随着计算机在会计中的应用,会计电算化已经并将继续对现代会计的理论和实务带来巨大的影响,并使之发生深刻的变化。1 现代会计形成的两大标志是:专门为强化企业内部管理决策服务的管理会计从企业会计中分离出来、计算机应用于会计(即
Accounting is a science that studies the identification and measurement of resources, consumption and outcomes in human society and reflects and controls them. Modern accounting can continuously, systematically, comprehensively and comprehensively reflect and control the economic activities that can be performed in monetary terms. It is the most economically centralized system for managing and providing information. Since the 1950s, with the application of computer in accounting, computerized accounting has been and will continue to have a tremendous impact on the theory and practice of modern accounting, and make profound changes. 1 The two major indicators of the formation of modern accounting are: management accounting specifically for the strengthening of internal management decision-making services from the accounting of enterprises separated from the computer used in accounting (ie