会计一直被视为单一、枯燥、刻板、不通人情的职业。其实会计的本质不是这样的。会计是一门语言——商业语言,它的本质是一种沟通工具,善于沟通才是以会计为业者应有的精神气质。财务部门实际上也是一个沟通的中心,将各种数据进行加工整理变成有用的信息,在各种生产要素拥有者之间相互传递。例如在经理人与出资人之间传递企业财务状况与经营成果的信息;在经理人与生产人员之间传递产品产量与成本控制的信息;在经理人与销售人员之间传递销售成果 Accounting has always been regarded as a single, boring, stereotypical, unkind profession. In fact, the nature of accounting is not like this. Accounting is a language - business language, its essence is a communication tool, good at communication is the accounting profession should have the spirit of temperament. The finance department is actually also a center of communication, transforming all kinds of data into useful information and transferring it among the owners of various factors of production. Such as passing information on the company’s financial condition and operating results between managers and contributors; passing product output and cost control information between managers and production personnel; passing sales results between managers and salespeople