基础会计学辅导讲座上海财经大学程佼元第一章总论本章重点掌握会计的职能、特点、对象、任务和方法，了解会计的产生发展、会计假设和一般原则。──会计是适应生产发展和经济管理的需要而产生和发展的，经济越发展，会计越重要。──会计的职能包括反映和监督。反映职能... Basic Accounting Guidance Lecture Shanghai University of Finance and Economics Cheng Jiao Yuan Chapter One General Introduction This chapter focuses on accounting functions, characteristics, objects, tasks and methods to understand the emergence and development of accounting, accounting assumptions and general principles. ─ ─ accounting is to adapt to the needs of production development and economic management arising and development, the more economic development, the more important accounting. ─ The functions of accounting include reflection and supervision. Reflect the function ...