会计,有人说是艺术,有人说是科学,但见仁见智。笔者从会计的产生到会计艺术性的基础,阐述了会计首先是一门科学,是一门“不太精确”的科学,更是一门唯真唯美的艺术,这其中的精髓是会计人的良心和道德。 Accounting, some people say that is art, some people say that science, but a matter of opinion. From the production of accounting to the basis of accounting artistry, the author expounds that accounting is first and foremost a science, a science of “less precise” and more of a mere aesthetic art, the essence of which is the accountant’s Conscience and morality.