会计是高度复杂的现代企业所必需的一个信息系统。 会计最重要的职能之一就是汇集和报告那些反映某个组织财务状况和经营成果的财务信息。在当今的社会中,除企业管理当局外,还有很多个人和机构参与企业的经济生活。例如,股东们为了 Accounting is an information system necessary for a highly sophisticated modern enterprise. One of the most important functions of accounting is to gather and report financial information that reflects the financial status and operating performance of an organization. In today’s society, in addition to the corporate management authorities, there are many individuals and institutions involved in the economic life of enterprises. For example, shareholders in order to