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目前国内外对会计的定义的表述多种多样,为此,愿就这一问题进行初步的探索,谈谈个人认的识。会计这一概念,指的应是会计业务的本身,不包括会计学,会计与会计学属于两个不同的范畴。对会计的定义的表述,必须尽可能地概括会计业务的一些主要特点,使之能与其他专业技能的概念明确地区别开来。因此,须先探讨一下会计具有怎样的特点。 (1) 会计必然具有明确的目的性,会计的目的就在于获取最大的经济效果。会计是随着社会经济的发展而产生和发展的。
At present, the definitions of accounting at home and abroad are variously expressed. For this reason, we are willing to make preliminary exploration on this issue and talk about personal recognition. Accounting concept refers to the accounting business itself, does not include accounting, accounting and accounting belong to two different areas. The statement of the definition of accounting must, as far as possible, summarize some of the key features of accounting operations so that they can be clearly distinguished from the concepts of other professional skills. Therefore, we must first discuss what accounting characteristics. (1) accounting must have a clear purpose, the purpose of accounting is to get the maximum economic effect. Accounting is with the social and economic development and development.