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人们在从事某项活动之前,总是抱有一定的目的,根据目的去规划自己的行动。会计目的指的是在一定历史环境下,人们通过会计实践活动所期望达到的境地或结果。它具有主观见之于客观的一般属性,也具有其自身的特征,这种特征是由会计这一实践活动的特征所决定的。会计作为一种管理活动,作为经济管理的一个组成部分,它固有的职能是反映、监督和参与经营决策,而会计要发挥它的功用,就必须进行预测、计划、记录、计算、分析、控制、检查、反馈等各个环节的工作。会计工作的中心内容是提供信息,而编制各种报告正是会计提供信息的主要手段。
Before engaging in an activity, people always have a certain purpose to plan their actions according to the purpose. Accounting purpose refers to the situation or result that people expect to achieve through accounting practice in a certain historical environment. It has the subjective view of the general attributes of the objective, but also has its own characteristics, this feature is determined by the characteristics of accounting practice of this activity. Accounting as a kind of management activity, as an integral part of economic management, its inherent function is to reflect, supervise and participate in the business decision-making, but for accounting to perform its function, accounting must be predicted, planned, recorded, calculated, analyzed and controlled , Inspection, feedback and other aspects of the work. Accounting center is to provide information, and the preparation of various reports is the accounting information provided by the main means.