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1、会计到底为谁服务?笔者认为,会计作为经济管理的重要手段,其服务主体不能简单地割裂为所有者或经营者,而应根据现代会计的职能和作用而论。现代会计按其职能和作用不同分为财务会计(对外报告会计)和管理会计(内部会计),前者侧重于向外部关系人(投资者、债权人、政府部门及其他有关各方)提供单位财务状况、经营成果和现金流量等会计
1, accounting in the end for whom the service? I believe that accounting as an important means of economic management, the main service can not be simply split into owners or operators, but should be based on the functions and functions of modern accounting. Modern accounting is divided into financial accounting (external accounting) and management accounting (internal accounting) according to its functions and functions. The former focuses on providing financial statements to external parties (investors, creditors, government departments and other relevant parties) , Operating results and cash flow accounting