论文部分内容阅读
财务会计是为公司发展最重要的一个部门之一,我们必须要清楚的认识到管理财务部门的重要意义,只有将财务部门管理好,才能保证公司的正常发展,本文主要就是介绍财务会计的本质、特点及其边界,让我们认识财务会计的重要作用和发挥的重要功能,指出财务会计中最重要的环节,为公司的健康发展提供坚实的保证。财务会计的主要目的是通过它的报表反映一个企业经济活动及其结果的真实图像。结论:财务会计作为一门学科是历史科学;作为一项实务是一个信息系统,它的任务是为企业提供历史的财务信息。
Financial accounting is one of the most important departments for the development of the company. We must recognize clearly the importance of managing the financial department. Only by properly managing the financial department can we ensure the normal development of the company. This article mainly introduces the essence of financial accounting , Features and their boundaries, let us recognize the important role of financial accounting and play an important function, pointed out that the most important aspects of financial accounting, for the healthy development of the company to provide a solid guarantee. The main purpose of financial accounting through its statements reflect the real image of an enterprise’s economic activities and their results. Conclusion: Financial accounting as a discipline is historically scientific; as a matter of fact an information system whose mission is to provide the business with historical financial information.