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会计的产生和发展,与经济效益有着紧密的“血缘”关系。这是因为: 1.会计的产生是基于经济效益的追求。由于社会生产存在着生产量的有限性和需要的无限性的矛盾,客观上就要求人们节约使用劳动和合理分配劳动。通过对劳动力的合理配置,节约劳动时间,实现最佳效益,是生产活动的客观要求。而节约劳动时间的办法之一,就是对经济活动过程进行量的计算。这是会计管理的雏形。 2.会计的发展,是基于提高经济效益的强烈需要。通过有效的会计管理,既可以加强企业的经营管理,促进经济效益的提高,也可以在一定程度上,促进社会经济的发展。而对最大经济效益的强烈追
The emergence and development of accounting has a close relationship with economic benefits. This is because: 1. The accounting is based on the pursuit of economic efficiency. Because social production has the contradiction of limited production capacity and the need for infinity, it objectively requires people to use labor sparingly and reasonably distribute labor. By rationalizing the labor force, saving labor time and realizing the best benefits, it is an objective requirement of production activities. One of the ways to save labor time is to calculate the amount of economic activity. This is the embryonic form of accounting management. 2. The development of accounting is based on the strong need to increase economic efficiency. Through effective accounting management, it can not only strengthen the company’s business management, promote economic efficiency, but also to a certain extent, promote the development of social economy. The strongest chase for maximum economic efficiency