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马克思主义哲学的基本原理中提到,世界是普遍联系的整体,任何事物内部各要素之间以及各个事物之间都存在着相互影响、相互制约的关系。会计和统计是两种看似孤立却是相互联系的活动。会计和统计核算目标的一致性,使统计工作在企业经营活动中与会计资料紧密联系,会计人员的财务分析、预测也必须依靠于统计方法。可见,会计与统计是相互依存、相互联系的,本文着重从三个方面对会计和统计进行区别。
The basic principle of Marxist philosophy mentions that the world is a unitary unit of universal relations, and there are mutually influential and mutually restrictive relations among the various elements and between things in any thing. Accounting and statistics are two seemingly isolated but interrelated activities. Accounting and statistical accounting objectives of consistency, so that statistical work in business activities and accounting information in close contact with accounting personnel financial analysis, forecasting must also rely on statistical methods. Visible, accounting and statistics are interdependent and interrelated, this article focuses on three aspects of accounting and statistics to distinguish.