建立会计数学,是将会计学与经济数学相结合,形成一门边缘性学科。它介于会计学与经济数学之间。在数学学科体系中,属于一门新的应用数学学科;在会计学科体系中,属于会计理论与实务融合的最高层次。一、建立会计数学的必要性。 1.会计是经济核算的一种方法,它离不开数学计算。会计是以数字作语言,以数学定律作为计量基础。在国外,曾有人认为会计是数学的一个分支,尽管这是个错觉,但也说明了会计与数学有非常密切的关系。 2.会计的基本职能是“对再生产过程的控制和观念总结”,而这种控制和观念总结,是通过运用数学法则,对大量的会计数据进行加工,从而形成一系列经济指标来完成的,会计计算的核心部分是数学方 The establishment of accounting mathematics is the combination of accounting and economic mathematics to form a marginal discipline. It lies between accounting and economic mathematics. In mathematics system, it belongs to a new applied mathematics discipline; in the system of accounting discipline, it belongs to the highest level of integration of accounting theory and practice. First, the need to establish accounting mathematics. Accounting is a method of economic accounting, it can not do without math calculations. Accounting is the number for language, mathematical law as the basis for measurement. Abroad, once considered accounting is a branch of mathematics, although it is an illusion, but also shows that accounting and mathematics have a very close relationship. The basic function of accounting is “to control the reproduction process and the concept of summary”, and this control and concept summary, through the use of mathematical rules, a large number of accounting data processing, and thus form a series of economic indicators to complete, Accounting is the core part of mathematics