会计是对生产过程中的耗费和成果等数量方面进行确认、计量、记录与报告的活动。在传统的意识中,会计部门固然是组织管理机构中的一个必要组成部分,但其作用不过是记记账而已,企业领导与会计之间的关系不过是签字盖章批条的单向指令关系。尽管这种传统的落后观念近几年来已有了很大改观,但依然比较普遍存在着。企业领导应具备的现代会计观念, 应是一个完整的观念架构体系。笔者认为 Accounting is the activity of confirming, measuring, recording and reporting on the quantity and other aspects of the production process. In the traditional sense, the accounting department is certainly an essential part of the organization and management agencies, but its role is only recorded account only, the relationship between business leaders and accounting is only one-way instruction signed and sealed batch of instructions . Although this traditional concept of backwardness has greatly changed in recent years, it is still relatively widespread. The modern accounting concepts that business leaders should possess should be a complete system of concepts and structures. the author thinks