會(huì)計(jì)學(xué)
會(huì)計(jì)

        是從會(huì)計(jì)實(shí)踐中總結(jié)出來(lái)的,指導(dǎo)會(huì)計(jì)工作的理論和方法體系。它是一門以會(huì)計(jì)的產(chǎn)生和發(fā)展,會(huì)計(jì)的本質(zhì)、對(duì)象、職能、任務(wù)、方法為研究對(duì)象,揭示會(huì)計(jì)反映和監(jiān)督經(jīng)濟(jì)過(guò)程、提高經(jīng)濟(jì)效益的規(guī)律性,闡明如何科學(xué)地組織會(huì)計(jì)工作、    （本文共 637 字 ）     [閱讀本文] >>