一、现代会计的含义随着科学技术的迅猛发展,人类对自然界的认识日益深化和宽广。会计这门古老的学科也得到了不断发展和完善,从单式记账发展到复式记帐,从简单的核算方式发展到运用信息论、系统论,控制论、运筹学、价值工程等多边学科的现代核算方法体系,从人工操作发展到机械和电子操作,从“零星 First, the meaning of modern accounting With the rapid development of science and technology, human understanding of nature is deepening and broadening. The ancient subject of accounting has also been continuously developed and improved, from single accounting to double accounting, from simple accounting to the use of information theory, systems theory, cybernetics, operations research, value engineering and other disciplines Modern accounting method system, developed from manual to mechanical and electronic operations, from “sporadic.”