英语论文网

会计的发展史
1494年之前存在的只是物物交换系统 [在货物之间进行交换]并在随后的几十年单进系统[单方面或基本的进入]开始进化。但这仅仅是因为在1494年，卢卡·帕乔利是第一个介绍了复式记账的复式记账系统的威尼斯商人。虽然业务交易记录在过去存在，但帕乔利是第一个用术语描述借记、信用、日记账和分类账的人，并将其作为基础沿用至今。(www.investopedia.com)

会计定义

“经济信息的识别、测量和交流的过程，允许用户对信息进行知情的判断和决定！”（美国会计协会）
“会计是商业的语言。”（讲师CTU）。
在我看来，会计可以被描述为：在业务中有一个完整的操作或交易的过程。在货币方面对这些交易进行量化衡量。

Objective Of The Accounting And Corporate Governance

I am here to discuss about the purpose and objective of the accounting and corporate governance with their importance for the companies. Also I shall express my opinion about the importance and integrity of an accountant along with the technology's impact on the accounting profession.

History of Accounting
Before 1494 there existed barter system [exchange of goods to goods] and following the decades single entry system [one-sided entry or bare-essentials] evolved. But it is only in 1494 Luca Pacioli is the first Venetian merchant who described the double-entry system of bookkeeping. Though recording of business transactions exist in the past but Pacioli is the one who was the first to describe the terms debit, credit, journal and ledger account which serve as the basis till date. (www.investopedia.com)

Accounting Defined
'the process of identifying, measuring and communicating economic information to permit informed judgments and decisions by users of information!' (American Accounting Association)

'Accounting is the language of business.' (Instructor CTU).

In my opinion Accounting may be described as a process of keeping track of whole set of operations or transactions that take place in the business [individual too]. Quantified measuring of these transactions is done in the monetary terms.

Objective and Purpose of Accounting explained
'Accounting does not exist for its own sake but for the services which it provides to society. It does not end with the recording of business transactions and events. It also reports the result of these activities to all interested parties. Accounting, through reports enables management to organize business smoothly and efficiently in such a way that all wasteful elements are eliminated and better results are achieved. It may be said, therefore that the primary purpose of accounting for a business enterprise is to provide management with the information needed for efficient operation of that enterprise.' (Business Education blogspot for bstudents)

Finally to me, the objective and purpose of accounting may be summarized as follows:

Decision Making: To provide information which is needed to make sound economical decisions and to understand the risks involved.

Financial Position: To prepare various reports using GAAP guidelines that provides information about the entity's performance to the users both internally [accountants, auditors, management etc] and externally [investors, creditors, tax authorities etc] for a particular period of time, generally a year.

Corporate Governance explained
'The relationship between all the stake holders in a company. This includes the shareholders, director