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随着经济的发展，现代会计既作为一种经济信息系统，定期向人们提供各种必要的财务信息，又作为一种经济管理活动参与企业内部的经营管理决策，对企业的资金运动进行反映和控制。因此现代会计从内容上可分为财务会计和管理会计两个部分。从生产和发展过程上看，财务会计是从传
With economic development, modern accounting not only serves as an economic information system, provides people with all necessary financial information on a regular basis, but also participates in the internal management and decision-making as an economic management activity and reflects the capital movement of enterprises control. Therefore, the content of modern accounting can be divided into two parts: financial accounting and management accounting. From the production and development process point of view, financial accounting is passed