一、会计反映的内容是提高经济效益所要求的内容经济效益是社会生产和再生产活动中所得和所失的比较。人们从事任何经济活动都是有意识、有目的的,所谓“得”,是指该项经济活动或该种经济行为的目的实现程度:所谓“失”,是指为实现既定目的所付出的代价。得大于失谓之有效益,得等于失谓之无效益,得小于失谓之负效益。讲求经济效益,就是要求人们在经济活动中尽量争取实现得失的最佳结合,即杜绝负效益,避免无 First, the content of accounting is to improve the economic efficiency of the content required Economic efficiency is the social production and reproduction of income and loss comparison. People’s economic activities are conscious and purposeful. The so-called “gain” refers to the realization of the economic activity or the purpose of such economic activities. The so-called “loss” refers to the price paid for the realization of its intended purpose. Gain greater than the loss of the effective, equal to lost no gain, less than the loss of the negative benefits. Stressing economic benefits means asking people to try their best to achieve the best combination of gains and losses in economic activities, that is, putting an end to negative benefits and avoiding no