Preface

In recent years, in order to survive and develop in the face of fierce competition, we must attach importance to the development of accounting. Because the level of accounting system management directly affects the level of economic development, and thus affects the efficiency of enterprises. Therefore, a comprehensive planning and implementation of accounting and finance play a very good role in promoting economic activity. In the construction of finance and accounting, the rules and actions of coordinated and sustainable development are also fully demonstrated. The unified planning of accounting can promote the basic concept of sound and fast development of society in terms of economic development. Therefore, accounting and finance must also synchronize the development of China's financial sector in a timely manner, and drive the perfection of enterprises and finance by accounting development, so as to achieve further and rapid economic benefits. We should be able to better pave the way for economic progress by learning and improving the management of accounting and finance.

This book will briefly elaborate on the following aspects: accounting overview, specific contents and general requirements of accounting, accounting subjects and accounts, double-entry bookkeeping, accounting for major economic operations, accounting documents, accounting books, financial management overview, financial processing procedures, time value of funds, risks and rewards, asset pricing , property inventory, financial accounting reports, accounting files, investment decision-making, enterprise financial accounting in big data environment.

前言

近年来，面对激烈的竞争，要想求得生存、获得发展必须重视会计方面的发展，因为会计系统管理水平高低直接影响经济发展水平的高低，进而影响企业效益的好坏。因此，全面地对会计、财务进行规划与实施，对于促进经济的活跃程度有很好的发展前景。在财务与会计的建设方面也较为全面地展现了协调可持续发展的规律与行动。会计的统一规划，对经济发展方面，可促进社会又好又快发展的基本理念。因此，会计与财务也必须对我国金融界的各项发展做到适时的同步，以会计发展来带动企业与财务的完善，从而进一步、快速的取得经济效益。我们应通过学习与完善会计与财务的管理，才能够更好地为经济的进步做完好的铺垫。

本书将通过对会计概述、会计核算的具体内容与一般要求、会计科目和账户、复式记账、主要经济业务核算、会计凭证、会计账簿、财务管理概述、财务处理程序、资金时间价值、风险与报酬、资产定价、财产清查、财务会计报告、会计档案、投资决策、大数据环境下企业财务会计等方面进行了简要的阐述。