会计是以货币为主要计量单位,以实际计量记录原始凭证和有关资料为依据,为企业的经营者、投资者、债券人、政府部门以及其他会计信息需求者提供有关的财务状况、经营成果及现金流量情况的信息系统。会计目标就是会计信息的质量要求,会计的价值就是 Accounting is based on the currency as the main unit of measurement. Based on the actual vouchers and relevant documents, the accounting firm provides information about the financial position, operating results, and operating results of the business operators, investors, bondholders, government departments and other accounting information consumers Information system of cash flow situation. Accounting objectives is the quality of accounting information requirements, the value of accounting is