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在会计学科领域,企业会计和成本会计、管理会计、企业财务管理等共同构成了会计学科体系的主体。它们作为现代会计学科体系的重要组成部分,都是随着社会经济的发展和经济管理上的客观需要而产生和发展起来的,其根本目的都是为了提高企业经济效益。然而,企业会计作为一门独立的学科,必然具有自身的特点和规律,本文拟对此问题做些粗浅的探讨。
In the field of accounting disciplines, corporate accounting and cost accounting, management accounting, and corporate financial management constitute the main body of the accounting discipline system. As an important part of the modern accounting discipline system, they are produced and developed with the social and economic development and the objective needs of economic management. Their fundamental purpose is to improve the economic efficiency of enterprises. However, as an independent discipline, enterprise accounting must have its own characteristics and laws. This paper intends to do some research on this issue.