Whatistheaccounting?Whatistheaccounting?Formanyyearsthepopularsaying,accountingisaccounting,scoresandaccounting.AncientChina"accounting"arisingoutoftheWesternZhouDynasty,mainlyreferringtotheactivitiesoftheincomeandexpenditurerecords,inspectionandsupervision.IntheQingDynastyscholarJiao Xun"Menciusjustice",abookonthe"will"and"dollars"forthegeneralexplained:"itissporadicintermsofthetotalcost-effectiveitwill,"itisnecessary to carry out the accounting for the individual accounts,individualaccountsshould be integrated,comprehensiveaccountingsystem.Accountingconcept:Accountingisthecurrencyasamajorunitsofmeasurement.Accounting,using a series of specialized method, the economic activities enterprises continuous, systematic, comprehensive and integratedaccountingandoversightandbasedonthisanalysisofeconomicactivity,forecastandcontroltoimprovetheeconomytheeffectivenessofamanagementactivities.Fromanaccountingdefinition,wecanseethat:Accountingfirstisaneconomiccalculation.Itwantstousetheeconomic process measurement standards as the main currencycontinuous,systematic,comprehensive,integratedcomputing.Economiccalculationreferstopeople'seconomicresources(human,materialandfinancial resources), the Economic Relations (equivalent exchange,ownership,distribution,credit,settlement,etc.)andeconomicprocess(input,output,income,cost,efficiency,etc.)conductedbythecalculatingthe number of Said. Economic calculation includes both staticphenomenonontheeconomy'sstockofthesituation,includingthesituationoftheperiodofdynamicflow,includingbothpre-calculatedplan,butalsoaftertheactualcalculation.Accountingisatypicalexampleofeconomiccalculation,calculationofeconomiccalculationinadditionto accounting, which includes statistical computing and computing.Accountingisaneconomicinformationsystems.Itwould beacompanydispersedintothebusinessactivitiesofagroupofobjectivedata,providingthecompany'sperformance,problems,andenterprisefunds,labor,ownership,income,costs,profits,debt,debt,andotherinformation.Providerelevantinformationtotherelevantdepartmentadvisoryservices,anyonecanprovideinformationthroughaccountingenterprisesunderstandthebasicsituation,andasthebasisforitsdecision.Clearly,theaccountingistoprovidefinancialinformation-basedeconomyinformationsystems,businessisthelicensingofapoints,thusaccountinghasbeencalled"corporatelanguage."Accountingisaneconomicmanagement.Inthenon-commodityeconomy,accountingdirectlyforpropertyandmaterialsmanagementincommodityeconomy,becauseofcommodityproductionandexchangeofcommodities,economicactivityinthepropertyandmaterialsareaformofvalueperformance,accountingisusedformofvaluethemanagementofthepropertyandmaterials.Ifaccountingisaninformationsystem,andmainlyfocusedoncorporateandexternalinformationusers,thenthatisaneconomicmanagementaccountingactivitieswasmainlywithintheenterprises,the.Historyandreality,theaccountingissocialproductiondevelopstoacertainstageoftheproductdevelopmentandproductionistomeettheneedsofthemanagement,especiallywiththedevelopmentofthecommodityeconomyandtheemergenceofcompetitioninthemarketthroughdemandmanagementontheeconomyactivitiesstrictcontrolandsupervision.Atthesametime,thecontentandformofaccountingconstantlyimproveandchange,fromapurelyaccounting,scores,mainlyforaccountingoperations,externalsubmitaccountingstatements,asinprioroperatingforecasts