What is the accounting? For many years the popular saying, accounting is accounting, scores and accounting.
Ancient China "accounting" arising out of the Western Zhou Dynasty, mainly referring to the activities of the income and expenditure records, inspection and supervision. In the Qing Dynasty scholar Jiao Xun "Mencius justice", a book on the "will" and "dollars" for the general explained: "it is sporadic in terms of the total cost-effective it will," it is necessary to carry out the accounting for the individual accounts, individual accounts should be integrated, comprehensive accounting system.
Accounting concept:
Accounting is the currency as a major units of measurement, using a series of specialized method, the economic activities of enterprises continuous, systematic, comprehensive and integrated accounting and oversight and based on this analysis of economic activity, forecast and control to improve the economy the effectiveness of a management activities.
From an accounting definition, we can see that:
1. Accounting first is an economic calculation. It wants to use the economic process measurement standards as the main currency continuous, systematic, comprehensive, integrated computing. Economic calculation refers to people's economic resources (human, material and financial resources), the Economic Relations (equivalent exchange, ownership, distribution, credit, settlement, etc.) and economic process (input, output, income, cost, efficiency, etc.) conducted by the calculating the number of Said. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing.
2. Accounting is an economic information systems. It would a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits, debt, debt, and other information. Provide relevant information to the relevant department advisory services, anyone can provide information through accounting enterprises understand the basic situation, and as the basis for its decision. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language."
3. Accounting is an economic management. In the non-commodity economy, accounting directly for property and materials management in commodity economy, because of commodity production and exchange of commodities, economic activity in the property and materials are a form of value performance, accounting is used form of value the management of the property and materials. If accounting is an information system, and mainly focused on corporate and external information users, then that is an economic management accounting activities was mainly within the enterprises, the. History and reality, the accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities. What is the accounting? For many years the popular saying, accounting is accounting, scores and accounting.
Ancient China "accounting" arising out of the Western Zhou Dynasty, mainly referring to the activities of the income and expenditure records, inspection and supervision. In the Qing Dynasty scholar Jiao Xun "Mencius justice", a book on the "will" and "dollars" for the general explained: "it is sporadic in terms of the total cost-effective it will," it is necessary to carry out the accounting for the individual accounts, individual accounts should be integrated, comprehensive accounting system.
Accounting concept:
Accounting is the currency as a major units of measurement, using a series of specialized method, the economic activities of enterprises continuous, systematic, comprehensive and integrated accounting and oversight and based on this analysis of economic activity, forecast and control to improve the economy the effectiveness of a management activities.
From an accounting definition, we can see that:
1. Accounting first is an economic calculation. It wants to use the economic process measurement standards as the main currency continuous, systematic, comprehensive, integrated computing. Economic calculation refers to people's economic resources (human, material and financial resources), the Economic Relations (equivalent exchange, ownership, distribution, credit, settlement, etc.) and economic process (input, output, income, cost, efficiency, etc.) conducted by the calculating the number of Said. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing.
2. Accounting is an economic information systems. It would a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits, debt, debt, and other information. Provide relevant information to the relevant department advisory services, anyone can provide information through accounting enterprises understand the basic situation, and as the basis for its decision. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language."
3. Accounting is an economic management. In the non-commodity economy, accounting directly for property and materials management in commodity economy, because of commodity production and exchange of commodities, economic activity in the property and materials are a form of value performance, accounting is used form of value the management of the property and materials. If accounting is an information system, and mainly focused on corporate and external information users, then that is an economic management accounting activities was mainly within the enterprises, the. History and reality, the accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.