摘要
为促进我国会计体系发展,为企业发展提供优良的环境,更好地服务于经济发展,综述了国内外会计发展趋势和研究情况,介绍了会计分类,分析了财务会计、税务会计、管理会计对区域经济发展的影响,探讨了我国经济与会计领域发展的关系,三者对企业经营情况产生直接影响。其可间接促进区域经济发展,有助于政府宏观调控经济,从而直接促进区域经济发展。
In order to promote the development of China’s accounting system,provide good environment for enterprise development,and better serve for economic development,the study summarizes the accounting development tendency and research situation at home and abroad;introduces accounting classification;analyzes the influence of financial,tax and management accounting on regional economic development;explores the relationship between economic and accounting industry development in China,and the direct influence of three kinds of accounting on enterprise operation situation.It is concluded that accounting can indirectly promote regional economic development.It is beneficial to governmental macroeconomic regulation and control,to directly promote regional economic development.
作者
韦国梁
刘志菁
Wei Guoliang;Liu Zhijing(Shandong Huayu University of Technology,Dezhou 253000,China)
出处
《黑龙江科学》
2022年第16期91-93,共3页
Heilongjiang Science
关键词
会计
区域经济发展
影响
Accounting
Regional economic development
Influence