会计是以货币为主要量度,以价值形态反映生产经营、预算收支,考核经济效果,促进经济发展的一门科学,是管理经济的重要工具.十八世纪的工业革命,起源于科学技术的进步,商品生产便由家庭手工业生产方式发展到目前高度社会化的大生产,会计这门应用科学也从记录收支方法发展到现阶段以控制、预测为标志的管理科学,计算手段也从手录核算发展到运用高等数学方法和电子计算机等现代化工具.会计除了促进生产力发展的一面外,还有为改善生产关系服务的一面,经济管理工作人员,如不了解、不善于运用这个工具,便难以把管理工作搞好,取得较好的经济效益.建国以来,我国的经济发展几起几落,除了受宏观经济决策的影 Accounting is a measure of money as the main measure to reflect the value of production and management, budget revenues and expenditures, assessing the economic effects and promoting economic development is an important tool for economic management. The industrial revolution of the eighteenth century, originated in science and technology Progress, the production of goods by the family handicraft production to the current highly social large-scale production, accounting, this application science from the record revenue and expenditure methods to the current stage of control, forecasting as a sign of management science, computing means from hand Recorded accounting development to the use of advanced mathematics and computer tools and other modern tools. Accounting in addition to promoting the development of productive forces, as well as to improve the relations of production services side, economic management staff who do not understand, not good at using this tool, then It is difficult to do a good job in management and achieve better economic returns.After the founding of the People’s Republic of China, the economic development in our country has been somewhat affected by the macroeconomic policymaking