At present， almost every school hundreds of colleges and universities in our country have a financial professional， especially in the accounting There are tens of thousands of university graduates in accounting into the talentmarket every year， although accounting is a popular occupation， in this situationthe ordinary and primary financial personnel also apparent International accounting professional talent demand gradually According to statistics from related departments， as at present， lacking of 90000 with the international market international accounting talents in China， a huge gap talentsmeans that we are facing to broaden international vision and the ability to deal with new challenges， to the internationalization， Students can also be the development According to their own understanding and evaluation， found himself still exist in the learning problem， although able to constantly update their knowledge， canquickly accept new things; but learning is not careful enough， resulting Doing things are always Careful， careless but do financial a taboo， so it must be in the future study， life and work in the continuous
What is the accounting? For many years the popular saying， accounting is accounting， scores and Ancient China "accounting" arising out of the Western Zhou Dynasty， mainly referring to the activities of the income and expenditure records， inspection and In the Qing Dynasty scholar Jiao Xun "Mencius justice"， a book on the "will" and "dollars" for the general explained: "it is sporadic in terms of the total cost-effective it will，" it is necessary to carry out the accounting for the individual accounts， individual accounts should be integrated， comprehensive accounting Accounting concept: Accounting is the currency as a major units of measurement， using a series of specialized method， the economic activities of enterprises continuous， systematic， comprehensive and integrated accounting and oversight and based on this analysis of economic activity， forecast and control to improve the economy the effectiveness of a management From an accounting definition， we can see that: Accounting first is an economic It wants to use the economic process measurement standards as the main currency continuous， systematic， comprehensive， integrated Economic calculation refers to people's economic resources (human， material and financial resources)， the Economic Relations (equivalent exchange， ownership， distribution， credit， settlement， ) and economic process (input， output， income， cost， efficiency， ) conducted by the calculating the number of S Economic calculation includes both static phenomenon on the economy's stock of the situation， including the situation of the period of dynamic flow， including both pre-calculated plan， but also after the actual Accounting is a typical example of economic calculation， calculation of economic calculation in addition to accounting， which includes statistical computing and business Accounting is an economic information It would a company dispersed into the business activities of a group of objective data， providing the company's performance， problems， and enterprise funds， labor， ownership， income， costs， profits， debt， debt， and other Provide relevant information to the relevant department advisory services， anyone can provide information through accounting enterprises understand the basic situation， and as the basis for its Clearly， the accounting is to provide financial information-based economy information systems， business is the licensing of a points， thus accounting has been called "corporate " Accounting is an economic In the non-commodity economy， accounting directly for property and materials management in commodity economy， because of commodity production and exchange of commodities， economic activity in the property and materials are a form of value performance， accounting is used form of value the management of the property and If accounting is an information system， and mainly focused on corporate and external information users， then that is an economic management accounting activities was mainly within the enterprises， History and reality， the accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management， especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and At the same time， the content and form of accounting constantly improve and change， from a purely accounting， scores， mainly for accounting operations， external submit accounting statements， as in prior operating forecasts， decision-making， on the matter of economic activities control and supervision， in hindsight， Clearly， accounting whether past， present or future， it is people's economic management
