会计学的产生是和数学密切联系在一起的,但是长期以来传统会计理论的研究并没有注意使用数学这个有力工具,这不能不影响到会计学体系自身的完善和发展。近几年会计理论界提出了“会计是一种管理活动”的观点,主张会计工作应以提高企业经济效益为中心,从单纯的记帐、算帐、报帐中解放出来,积极参与企业的预测和决策活动。与此同时,在会计实际工作中,电子计算机的应用越来越广泛。上述现实不仅加剧了使用数学工具研究会计学的迫切性,同时也为数学方法在会计中的应用开拓了新的领域。 (一) 用数学语言取代自然语言构筑会计学体系,是会计学真正作为一门科学的前提。近代会计学产生于15世纪中叶,距今已有500多年的历史,和当时发展起来的其它学科相比,其发展变化显得十分缓慢。产生这种 The emergence of accounting is closely related to mathematics, but for a long time, the study of traditional accounting theory did not pay attention to the use of mathematics as a powerful tool, which can not but affect the perfection and development of the accounting system itself. In recent years, accounting theory has proposed “accounting is a management activity” point of view, accounting work should be to improve the economic efficiency of enterprises as the center, from a simple accounting, accounting, reporting off, and actively participate in the enterprise Forecasting and decision-making activities. In the meantime, the application of electronic computers has become more and more widespread in the practical work of accounting. The above reality not only exacerbates the urgency of using mathematical tools to study accounting, but also opens up new fields for the application of mathematical methods in accounting. (A) to use mathematical language instead of natural language to build accounting system, accounting is really a science as a prerequisite. Modern accounting emerged in the middle of the 15th century, with a history of over 500 years now. Compared with other disciplines that were developed at that time, the development of accounting has become very slow. Produce this