会计是经济管理的重要组成部分，也是一个经济信息系统。会计工作的目的，是为了向经营管理者提供有用的经营预策、决策信息。会计工作是采用一些专门的方法：对会计信息进行收集、整理加工（包括分类、汇总、排序、转录、核算），存储和检索，通过整理加工，使数据成为合乎需 Accounting is an important part of economic management, but also an economic information system. The purpose of accounting work is to provide managers and managers with useful business decisions and decision-making information. Accounting is the use of a number of specialized methods: accounting information collection, finishing (including classification, aggregation, sorting, transcription, accounting), storage and retrieval, through the processing, so that the data become desirable