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现代会计是企业的重要组成部门,是信息社会中通过对包括财务会计信息在内的经济信息的优化与利用,以期实现对既定目标的关键性管理工作,其职能定位,由单纯的反映和监督经济业务走向全面的综合管理,是实现企业财务会计与经营管理双重目标的要求,同时也是实现国家利益、社会利益与企业利益相互协调和统一的必然要求。
Modern accounting is an important component of an enterprise. It is the optimization and utilization of economic information, including financial accounting information, in the information society, with a view to achieving the key management of the established objectives, and the positioning of its functions, from simple reflection and supervision. The comprehensive management of economic business is a requirement to realize the dual goals of corporate financial accounting and business management. It is also an inevitable requirement to realize the coordination and unification of national interests, social interests and corporate interests.