一、学科地位、性质与特点会计学原理是经济、管理类各专业的公共课和基础课，属于社会科学中的应用经济学科。会计学在企业、行政和事业等单位具有重要地位和作用。课程特点表现在：阐明会计本身是一种管理活动，它通过管好资金、成本以谋求提高企业经济效益；展现各种会计方 First, the status of the discipline, nature and characteristics of accounting principles of economics and management of various professional public courses and basic courses, belonging to the social sciences in Applied Economics. Accounting in business, administration and other units have an important position and role. The characteristics of the course are as follows: to clarify that accounting itself is a kind of management activity, which seeks to improve the economic efficiency of enterprises by managing funds and costs;