会计从萌芽开始,就与算帐发生密切联系。当今,有的会计学家认为会计即会计核算,会计核算是会计的同义语。可见,核算是会计的基本内涵。我们不妨将会计核算简称“算”,企业生产经营活动简称“干”,那么,“算”与“干”两者是什么关系呢? 每逢年终财务决算,干部职工对企业经营成果十分关注,往往会听到不同议论,有的说:“企业效益好不好,利润多或少,那就看财会部门怎么算”;有的说:“生产经营任务完成不好,再高明的会计也算不出好的济经效益”。议论中反映了对“算”与“干”的不同看法,归结到一点,即效益(利润)是“算”出来的,还是“干”出来的? 笔者认为,“干”是前提,是关键,“算”是 Accounting from the bud, it is closely linked with the settlement. Today, some accountants think that accounting is accounting, accounting is synonymous with accounting. Visible, accounting is the basic content of accounting. We may wish to accounting referred to as “count”, business activities referred to as “dry”, then, “count” and “dry” What is the relationship between the two? Every year-end financial statements, cadres and workers are very concerned about the business results, Often hear different arguments, and some said: “business benefits is good, more or less profitable, then how to count the accounting department”; some said: “the production and operation of the task is not done well, then clever accounting is not Good economic and economic benefits. ” The argument reflects the different views on “calculating” and “doing”, boils down to the point that profit (profit) is “calculated” or “done”? The author believes that “doing” is the premise and the key , “Count” is