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What is Accounting? Over the years it has been fashionable to say accounting, fractions and accounting.
The Western Zhou Dynasty, which was produced by the ancient Chinese "accounting law", mainly refers to the record, inspection and supervision of income and expenditure of activities. The Qing scholar Jiaoxu um "Mencius Justice", a book on the general explanation of "will" and "dollar" said: "It is from the sporadic total cost-benefit meeting," it is necessary to carry out accounting for personal accounts, and personal accounts should be integrated and comprehensive accounting system.
The Concept of Accounting:
Accounting is the management of monetary activities as the main unit of measurement, which uses a series of specialized methods for the continuous, systematic, comprehensive and integrated accounting and supervision of economic activities of enterprises, and on this basis analyzes economic activities, ** and controls in order to improve the effectiveness of the economy.
From the definition of accounting, we can see:
1 。Accounting is first and foremost an economic calculation. It wants to use the measure of economic process as a continuous, systematic, comprehensive, comprehensive calculation of major currencies.
Economic calculations refer to the number of calculations made by people in terms of economic resources (human, material and financial resources), economic relations (equivalent to exchange, ownership, distribution, credit, settlement, etc.) and economic processes (inputs, outputs, incomes, costs, efficiency, etc.). Economic calculations include both static phenomena, economic conditions, dynamic period flows, including pre-calculated plans, but also actual calculations afterward. Accounting is a typical economic calculation, and the economic calculation of the calculation is divided into accounting, which includes statistical calculations and business calculations.
2 。Accounting is an economic information system. This will decentralize a set of objective data on a company's business activities, providing the company's performance, problems and business funds, labor, ownership, income, expenses, profits, debts, debts and other information.
By providing relevant information and consulting services to the relevant departments, anyone can understand the basic situation of the enterprise through the accounting information provided, and based on its decision. Obviously, accounting is an economic information system that provides financial information based on business, and business is the point of permission, therefore, accounting is called "corporate language".
3 。Accounting is economic management. In the non-commodity economy, accounting is direct to the management of property and materials in the commodity economy, because of the production of goods and the exchange of goods, intellectual property and materials in economic activities is a form of value expression, which is used to account for the value of the form of management of property and materials.
If accounting is an information system and mainly focuses on the enterprise with external information users, then it is an economic management accounting activity, mainly internal to the enterprise. History and reality, accounting is the development of social production to a certain stage of product development and production in order to meet the strict control and supervision of economic activities through demand management in the development of the commodity economy and the emergence of market competition. At the same time, the content and form of accounting are constantly improving and changing, from pure accounting, fractions, mainly accounting operations, external submission of accounting statements, such as before operation, decision-making, control and supervision of economic activities on the matter, post-facto, inspection.
Obviously, accounting, whether in the past, present or future, is the economic management activity of the people.
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Bounty Points: 10 ? You can do it manually, but you have too few points.
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It's a propositional essay, give you the title, and the requirements, you have to write according to the requirements, and you can't play freely Your article is an expository essay, so you have to write it according to the fixed format of the expository essay.
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definition, which means definition, is to write an expository text.
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It is to give it a strict definition, and then give it a detailed introduction, and the composition in the fourth-level exam is this type.
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