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会计是以货币为主要计量单位,反映和监督一个单位经济活动的一种经济管理工作。会计通过一系列的确认、计量和报告,为政府经济管理部门、投资者、债权人以及社会公众提供有关企业等单位的财务状况、经营成果和现金流量的重要信息,是有关方面据以进行经济决策和宏观经济管理的重要依据。会计目标就是对会计主体的经济活动进行核算,提供反映会计主体的经济活动。管理就是决策,而决策离不开信息,尤其是高质量的会计信息。随着我国社会主义市场经济的发展,所有制结构的变化和投资主体的多元化、筹资活动的多样化、政府部门职能的转变,会
Accounting is a monetary measurement unit, reflecting and supervising the economic activities of a unit of economic management. Accounting through a series of confirmation, measurement and reporting, for the economic management departments of the government, investors, creditors and the public to provide information about the financial position, operating results and cash flow of enterprises and other units, is the basis for economic decision-making And an important basis for macroeconomic management. The accounting objective is to account for the economic activity of the accounting entity and provide the economic activity that reflects the accounting entity. Management is the decision-making, and decision-making is inseparable from the information, especially high-quality accounting information. With the development of the socialist market economy in our country, changes in the ownership structure and diversification of investment bodies, diversification of fund-raising activities, changes in the functions of government departments,