会计是经济管理的重要组成部分,它是通过收集,加工和利用以一定的货币单位作为计量标准来表现的经济信息,对经济活动进行组织、控制、调节和指导,促使人们比较得失、权衡利弊、讲求经济效益的一种管理活动。本文从辩证法的角度对会计这一经济管理领域的活动的某些现象进行分析。 Accounting is an important part of economic management. It organizes, controls, regulates and guides economic activities by collecting, processing and using economic information expressed in a certain monetary unit as a measurement standard, prompting people to compare gains and losses and weigh the pros and cons , Stressing economic benefits of a management activity. This article analyzes some phenomena of the activity of accounting in the field of economic management from the angle of dialectics.