会计作为一个信息系统,在每一个会计期间结束时,都以财务报告为载体,向会计信息使用者提供该会计期间的会计信息,也为厂长经理们的管理和决策提供参考。在这个会计信息“生产”系统中,会计人员是以企业在一定会计期间内所发生的经济业务为起点,运用复式记账方法,对经济业务所提 Accounting as an information system, at the end of each accounting period, financial reporting is used as a carrier to provide accounting information users with accounting information for the accounting period, and also provide reference for the manager and decision-making of plant manager. In this accounting information “production” system, accountants take the economic activities that a business takes place during a certain accounting period as a starting point, using double entry accounting method,