It is said that in the Xia Dynasty, King Dayu once held a governors' meeting on Lingshan to evaluate the governors' achievements. Dayu died just after the meeting. At that time, the vassal held a grand funeral and buried his body on Lingshan. In order to commemorate Dayu and the meeting he presided over, the ruler agreed to rename Lingshan "Huiji Mountain", which later became the source of accounting.

I don't think this is the origin of the word "accounting", but this legendary story is deeply left in my mind.

Fortunately, I entered Nanjing University of Finance and Economics. Introduction to accounting is one of the specialized courses offered this semester.

Three years of witty remarks, one tear and two streams.

Finally, I stepped into the hall of accounting and began to study hard.

In my study, I understand that if I want to learn accounting well, I must first understand its history.

The development of accounting has a long history and profound connotation. Accounting in China was formed as early as the Western Zhou Dynasty and has developed for thousands of years. Thousands of years of accumulation and precipitation have made the development of accounting in China more and more powerful and perfect. What about abroad? This is not a short history. With the development from ancient accounting to modern accounting, international accounting has been in the leading position for a long time, and more advanced accounting theories and methods have been constantly produced. I firmly believe that accounting will continue to develop at a high speed all over the world. "Not limited to the present" is the only belief of modern accountants, because the emergence and development of accounting is inevitable. The more the economy develops, the more important accounting is. The more technology develops, the higher the accounting level!

The emergence and development of accounting is closely related to its environment. It is not only restricted by external environment such as economy, politics, law, culture, science and technology, but also influenced by internal environment such as accounting thought, accounting theory and accounting organization. As far as China's current accounting work and its environment are concerned, there are the following problems: the lag of accounting information is in great contrast with the rapid development of socialist market economy; There is a big contradiction between accounting practice and the wave of knowledge economy; There is a big contradiction between the conservatism of social and cultural environment and accounting internationalization in China. There is a big gap between the social reality environment and the gradual establishment of relevant national laws. However, if you want to learn accounting well, it is more important to know what its function is.

What is the function of accounting? People have different views on this. The function of accounting refers to the beneficial role of accounting in the business process, including various roles in macroeconomic development and micro-enterprise management. It is generally believed that the social functions of accounting mainly include providing information, allocating resources, protecting interests, regulating behaviors and managing industries. I understand that the main contents of accounting are:

I. Functions of providing information

Providing information is the inherent function of accounting. Since its birth, accounting has been collecting, processing, recording and reporting accounting information with the help of specific accounting methods.

Second, the function of resource allocation.

In the process of giving full play to the resource allocation function of accounting model, there will inevitably be certain economic consequences, that is, accounting reports will affect the decision-making behavior of enterprises, governments, trade unions, investors and creditors, and the affected decision-making behavior will in turn affect the interests of other interested parties. In other words, whether accountants are bound by accounting standards or accounting information is supervised by accounting standards, it is to protect relevant stakeholders.

Third, the function of interest protection.

The benefit protection function is an extension of the resource allocation function. In the process of economic development, there are many examples of people using the benefit protection function of accounting to achieve the expected economic effect. Before China's reform and opening up, accounting systems of different industries and different ownership systems have been implemented, resulting in the order of capital occupiers in major financial statements for a long time-the balance sheet is fixed assets, current assets and special assets. This accounting system actually embodies the protection of national interests. It is based on the fact that most of the funds of enterprises come from state investment, among which fixed assets investment accounts for the largest proportion. Therefore, it is necessary to pay attention to the safety of state property through accounting statements. The above examples show that the benefit protection function of accounting has been generally accepted by people, and it is consciously used to protect the interests of specific economic entities in accounting practice.

Fourth, the function of the code of conduct

When accounting is only used to record the quantity of surplus products, or only as a tool to accumulate household income and expenditure, it has not yet had the function of behavioral norms. With the development of economy and the progress of social system, more and more businesses need to be accounted and recorded, and more and more people participate in accounting work. Accounting has gradually become a specialized profession. In this case, it is necessary to supervise the loyalty of accountants and assess their work efficiency, and the normative function of accounting behavior appears.

The development of accounting has a long history and profound connotation. Accounting in China was formed as early as the Western Zhou Dynasty and has developed for thousands of years. Thousands of years of accumulation and precipitation have made the development of accounting in China more and more powerful and perfect. What about abroad? This is not a short history. With the development from ancient accounting to modern accounting, international accounting has been in the leading position for a long time, and more advanced accounting theories and methods have been constantly produced. I firmly believe that accounting will continue to develop at a high speed all over the world. "Not limited to the present" is the only belief of modern accountants, because the emergence and development of accounting is inevitable. The more the economy develops, the more important accounting is. The more technology develops, the higher the accounting level!

Verb (abbreviation of verb) industry management function

An important part of accounting in various countries is that the accounting profession and its organizations regulate the accounting profession through laws, regulations and systems. Different countries have different social systems and economic systems, and the scope of work and legal responsibilities of the accounting profession in this country are also different, and the institutions that formulate rules and regulations will also vary from country to country. Therefore, the industry management of accounting can only be expressed in different forms.