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会计是用货币单位来反映和监督经济活动过程,会计反映的不是经济单位的一切,只是以货币为单位表现的东西,会计的目的是监督经济行为有效的进行,并提供有用的经济信息。会计人员通过事前、事中和事后的核算、分析、检查,反映有关资金运动的状况,以供领导选择最佳方案和决策。由于会计核算和会计分析是由会计人员进行的,因此,并无独立性,也不能处于客观的地位。而审计则处于会计核算、分析、检查工作之外,能够独立地、客观地对经济单位的一
Accounting is to use monetary units to reflect and monitor the process of economic activity, accounting is not reflected in all economic units, but monetary performance of the unit, the purpose of accounting is to monitor the effective conduct of economic activities, and provide useful economic information. Accounting personnel through prior, incident and post-accounting, analysis, inspection, reflecting the status of the capital movement for leaders to choose the best plan and decision-making. As accounting and accounting analysis by the accounting staff, therefore, there is no independence, it can not be in an objective position. The audit is in the accounting, analysis, inspection work, to be able to independently and objectively to the economic unit of a