第1页共12页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共12页ContentsAbstractIntroductionEfficientAccountingSystemsChapter1Accounting2.1ThegoalofaccountantisthestartingpointinwhichaccountingenvironmentaffectstheaccountinginformationsystemAccountingassumedrevealscloselinkbetweenaccountinganditsinterdependentexternalenvironmentccountingstandardsdisclosetherequestofaccountingenvironmenttoaccountinginformationConclusionReferencesThanksEfficientAccountingSystemsTheexistenceanddevelopmentofeverythingareundercertainenvironmentalconditions.Accounting,asoneofthemostimportantpracticeofhumanactivitiesisnotacasesoutside.Accountingenvironmenthavethebasesenseforthesmooth第2页共12页第1页共12页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共12页conductoftheactivitiesofaccounting,whilevariousaccountingenvironmentalfactorswillhaveisolatedimpactontotalactivityoftheaccountingsystem.Thestudyofthestructureoftheaccountingenvironmentsystemandtherelationsbetweenthevariouselementsinthissystemmadeustobemuchmorerealisticinthisareaofaccountingtheoryandpractice,tobuildaharmoniousEnvironmentalSystemforcleardirection,soastopromotetheaccountingcauseofsustainabledevelopment.Chapter1Accounting1.1ThedecisionofaccountingAccountingisoneofthefastestgrowingfieldsinthemodernbusinessworld.Everynewshore,school,restaurant,orfillingstationindeed,anynewenterpriseofanykindincreasesthedemandforaccountants.Consequently,thedemandforaccountantsisgenerallymuchgreaterthanthesupply.Governmentofficialoftenhavealegalbackground:similarly,themenandwomeninmanagementoftenhaveabackgroundinaccounting.Theyareusuallyfamiliarwiththemethodologyoffinanceandfundamentalsoffiscalandbusinessadministration.Today’saccountantsareasdiverseastheirjobassignments.Accountantsmaybemaleorfemale,outgoingorconservative,buttheyareallanalytical.Theymayhavebackgroundsinarthistoryorcomputerprogramming.Theycomefromeveryethnicandculturalbackground.Theaccountingbackgroundscanopendoorstomostlinesofbusiness.Inshort,accountingdealswithallfacetsofanorganization—purchasing,manufacturing,marketing,anddistribution.Thisiswhyaccountingprovidessuchanexcellentbasisforbusinessexperience.Accountingisaninformationsystemnecessitatedbythegreatcomplexityofmodernbusiness.1.2ThefunctionsofaccountingOneofthemostimportantfunctionsofaccountingistoaccumulateandreport第3页共12页第2页共12页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共12页financialinformationthatshowsanorganization’sfinancialpositionandtheresultsofitsoperationstoitsinterestedusers.Theseusersincludemanagers,stockholders,banksandothercreditors,governmentalagencies,investmentadvisors,andthegeneralpublic.Forexample,stockholdersmusthaveanorganization’sfinancialinformationinordertomeasureitsmanagement’sperformanceandtoevaluatetheirownholdings.Banksandothercreditorsmustconsiderthefinancialstrengthofabusinessbeforepermittingittoborrowfunds.Potentialinvestorsneedfinancialdatainordertocompareprospectiveinvestments.Alsomanylawsrequirethatextensivefinancialinformationbereportedtothevariouslevelsofgovernment.Businessesusuallypublishsuchreportsatleastannually.Tomeettheneedsoftheexternalusers,aframeworkofaccountingstandards,principlesandproceduresknownas“generallyacceptedaccountingprinciples”havebeendevelopedtoinsuretherelevanceandreliabilityoftheaccountinginforma...
