会计是管理企业和国民经济的重要工具。它用记帐、算帐、报帐、分析、检查等方法,反映和控制生产及其他经济事业的管理过程,以便达到有效的经营,用最少的消耗取得最大的经济成果的目的。因此,在国外,会计常常被称为“企业的语言”,“管理的工具”,“决策的基础”。可见会计对企业管理和发展经济的重要性。 Accounting is an important tool for managing businesses and the national economy. It uses accounting, accounting, accounting, analysis, inspection and other methods to reflect and control the management process of production and other economic undertakings so as to achieve effective management and achieve the goal of maximizing economic results with minimum consumption. Therefore, in foreign countries, accounting is often referred to as “the language of the enterprise”, “the tool of management”, and “the basis of decision-making.” It shows the importance of accounting for business management and economic development.