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会计是经济管理的重要组成部分,经济越发展,会计在经济管理中的作用显得更为明显和突出。在我国市场经济发展的形势下,为了使会计工作适应于经济形势发展的需要,必须建立科学、合理的会计制度。 何谓会计制度 会计工作的进行要遵循一定的原则、规定,采取一定的程序和方法。所谓会计制度,就是在会计准则指导下制定的组织和从事会计工作所应遵循的规范,即会计工作的统一规程,包括准则、方法、程序和规定。
Accounting is an important part of economic management. With the development of economy, the role of accounting in economic management becomes more obvious and prominent. Under the situation of market economy development in our country, in order to adapt the accounting work to the needs of economic development, we must establish a scientific and reasonable accounting system. What is the accounting system Accounting work to follow certain principles and provisions, to take certain procedures and methods. The so-called accounting system, that is, under the guidance of accounting standards formulated by the organization and engaged in accounting work should follow the norms, accounting work unified rules, including guidelines, methods, procedures and regulations.