会计产生于社会生产实践,在生产活动中,人们用会计来观察、计量、记录、比较生产出的物资财富、劳动效益和经济效益。社会生产的日益发展,生产规模的日益社会化,会计也随之逐渐得到完善,而且越来越重要。当今社会,会计的活动内容,已从实践和探索,上升为系统而完整的理论,形成了一门特定的学科——会计学,会计工作也已成为一种极其重要的经济技术工作。会计的职能在发展经济、提高经济效益中起着重大的功能性作用。 Accounting produced in social production practice, in the production activities, people use accounting to observe, measure, record, compare the production of the wealth of goods, labor and economic benefits. As social production grows day by day and the scale of production becomes more and more socialized, accounting has also gradually been improved and more and more important. In today’s society, the activities of accounting have risen from practice and exploration to systematic and complete theory, forming a specific discipline - accounting and accounting work have also become an extremely important economic and technological work. The functions of accounting play a significant functional role in economic development and economic benefits.