一、财务会计与动态财务会计概述(一)概念财务会计是以会计准则、会计制度为主要依据,确认、计量企业资产、负债、所有者权益的增减变动,记录营业收入的取得、费用的发生和归属,以及收益的形成和分配,定期以财务报告的形式报告企业的财务状况、经营成果和资金流转,并分析报表,评价企业的偿债能力,获利能力等的一整套信息处理系统。 I. Overview of Financial Accounting and Dynamic Financial Accounting (I) Concept Financial accounting is based on accounting standards and accounting systems. It recognizes and measures changes in the assets, liabilities and owners’ equity of the enterprise, recording the acquisition of operating income, and expenses Occurrence and belonging, and the formation and distribution of benefits, regular reporting of the financial status of the business, operating results and capital flow, and analysis of statements, evaluation of corporate solvency, profitability, a set of information processing systems .