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1972年—1973年期间,南斯拉夫会计职业组织编写的《会计原则法规》曾对“会计”作出了如下的定义:“会计就是把复式记账、预算编制、会计控制和会计分析积聚在一起,并使之系统化。”为了编制计划报表,会计信息来源于预算;为了编制成果报告,会计信息来源于复式记账的会计记录。尽管计划报表和成果报告所涉及的企业经济活动范围有广有狭;但在任何情况下,它们都必须保证采用统一的编制方法,以便有可能进行比较。会计分析的实质在于对计划报表和成果报告之间发生的差异进行解释,并确定它们的发展趋势。预算编制作为会计的一个方面,并不代表与编制计
From 1972 to 1973, the “Accounting Principles and Regulations” prepared by the Accounting Professional Organization of Yugoslavia made the following definition of “accounting”: "Accounting is the accumulation of double-entry bookkeeping, budgeting, accounting control and accounting analysis, and To make it systematic.” In order to prepare the planning report, the accounting information comes from the budget; in order to compile the results report, the accounting information comes from the accounting record of double-entry bookkeeping. Although the scope of the economic activities of the enterprises involved in the planning report and the results report is very narrow, in any case, they must ensure that a unified preparation method is adopted so that comparisons may be possible. The essence of accounting analysis is to explain the difference between the plan report and the results report and determine their development trend. Budgeting as an aspect of accounting does not represent a plan