学士学位论文___会计与经济效益.doc

武 汉 科 技 大 学 自考本科毕业生 毕业论文 XX届 会计 专业 题 目： 会计与经济效益 学 号： XXXXXXXXXX 学生姓名： XX 指导老师： XXX 2014年8月30日 摘 要 会计是以货币为主要计量单位，反映和监督一个单位经济活动的一种经济管理工作。在企业，会计主要反映企业的财务状况、经营成果和现金流量，并对企业经营活动和财务收支进行监督。这种社会活动一切经济活动都是为了取得经济效益,一切经济管理都是为了提高经济效益。作为经济管理重要组成部分的会计,必然把提高经济效益作为自己的总体目标。作为企业，也都将经济效益视为自己的生命线，竭力从企业内外部，特别是企业内部，在经营中通过诸如计划、预测、调查、控制等方面寻找措施，提高经济效益。中国会计学会也曾提出要建立具有中国特色的,以提高经济效益为中心的会计理论与方法体系,会计与经济效益的关系由此可见一斑。 关键词：会计；经济效益；关系 Abstract Accounting for the main measurement unit with monetary, reflect and supervision and a unit of economic activity of a kind of economic management. In the enterprise, the enterprise accounting mainly reflect the financial position, results of operation and cash flow, and the business operations of enterprises and financial revenues and expenditures for supervision. This kind of social activities all economic activity is in order to make the economic benefits, and all the economic management is to increase economic efficiency. As an important part of the economic management accounting, will improve economic efficiency as their general goal. As the enterprise, also will be the economic benefit as their lifeline, from enterprise to internal and external, especially the enterprise internal, in the operation of such as plan, forecasting, through investigation, control and so on looking for measures to improve the economic benefit. China accounting society also once put to establish with Chinese characteristics, to increase economic benefits as the center of accounting theory and method system, accounting and economic benefit of this relationship is obvious. Key Words:Accounting; Economic benefit; relationship 目录 摘 要 1 Abstract 2 目录 3 1 会计 4 1.1会计的定义 4 1.2会计的职能和特点 4 1.2.1会计的基本职能 4 1.2.2会计的特点 4 2 经济效益 5 2.1 经济效益的定义 5 2.2提高经济效益的重要性 5 3 会计对经济效益的重要性 6 3.1会计的正确反映能促进企业经济效益的提高 6 3.2只有加强会计监督，才能提高经济效益 6 3.3只有实