If accounting is a science, it can be verified by building a model or drawing a curve.
If accounting is an art, it can only be interpreted by comparing the theater effect or painting effect.
If accounting is not a science, then the labor of countless accounting researchers will lose its seriousness and accounting practice will lack its exquisiteness; If accounting is not an art, the charm of accounting-estimation and judgment is gone. Accounting will get closer and closer to magic!
People may think that accounting is between science and art. Practical. Must take the artist's thinking; If it is neither scientific nor artistic, it is really terrible.
Marry the goddess of science and the prince of art, that is, the accountant!
More than 5,000 years ago, Sumerians living in the Euphrates and Tigris rivers drew cuneiform images on a clay tablet to show that sheepskin was exchanged for pottery pots and other contracts indicating quantity and amount. The clay tablets soon dried up in the sun, and there were "bills" that could be kept for many years. More than 2000 years ago, Mr. Kong of Qufu, Shandong Province summed up his experience as a "commission officer" (warehouse keeper) and said, "bookkeeping is enough." What is "when"? Just authenticity and neutrality. More than 500 years ago, pacioli, a Venetian who went to a monastery, devoted himself to writing a complete math book. He cut into the "mountain range" of mathematical equations and debit and credit bookkeeping, ended the desolate era when there was no special teacher to teach accounting, and opened up a two-lane channel where property and rights must be balanced. 98 years ago, Cai Xiyong, a long-term foreign envoy, introduced the western bookkeeping principle. The book Chain Account Spectrum was officially published by Hubei Bookstore. This is the first academic work on accounting in China and has become an epoch-making event in the development of accounting in China. Seventy years ago, Dr. Pan Xulun, a representative of accounting westernization school, and Mr. Xu Yongzuo, a reformist school, had an elegant and fierce debate on accounting methods in Shili Foreign Exchange, which ended with the rapid popularization of western accounting theory and the perfection and enrichment of China's bookkeeping theory. At the same time, Mao Zedong of the Central Soviet Area said: "It is the principle of our accounting system to save every copper coin for war and revolutionary cause and for our economic construction." . Fifty-three years ago, Mr. Zhang Naiqi, a senior bookkeeping Democrat, wrote an article in Ta Kung Pao, calling on the new China to use its own bookkeeping principles, because the bookkeeping method is "national, scientific and popular". On the other hand, Mr. Todd said something that seems to be the first time in "New Accounting": "Accounting is a controlled record of words and quantities in the process of material production and circulation, which basically follows the same productivity and does not follow the private production relationship." Forty-four years ago, corporate accounting published the words "ruling righteousness by righteousness": "Continue to carry out the struggle of two ways and two laws on the accounting work front, make great achievements in breaking through, insert red flags and distinguish the direction". At this time, Gu Zhun, a great thinker from Lixin Certified Public Accountants, was suffering from human purgatory in Xixian Labor Camp. Twenty-five years ago, Mr. He Nanxuan brought order out of chaos in the field of financial accounting: there was no class in bookkeeping! 10 years ago, "Accounting Standards for Business Enterprises" surfaced, thus taking a key step to connect with international practices. Two years ago, the foreign fraud case represented by Enron and the domestic fraud case represented by Yin Guangxia subverted the traditional accounting values, and people began to explore the original meaning of accounting-honesty. ...
Accounting is bound to be branded with the imprint of the times, but human civilization has always been the "wet nurse" of accounting.
Accountants are afraid of rigidity. A 5,000-year accounting history is full of changes, innovations and ups and downs. All rivers of accounting will breed humanistic seeds such as accounting philosophy, accounting aesthetics and accounting psychology. , will sprout between account books and open on the report. Accounting is no longer a person who can only say "no", but a person who has no choice but to be a "learner"-learning is the best "long-term equity investment", which is suitable for equity method accounting and can be included in your life report.
Accountants are afraid of telling lies. Although accounting is not a strict science, it is a discipline with rules and logic. You can be a technical or even artistic accountant, but you can't get close to Magic C. When an accountant tells a lie, it will be a painful and unfortunate experience. Once others see through him, he becomes a hypocrite. If you don't get caught, the situation will be worse. Unless you lose your conscience, you will have to endure the strangulation inside, and there will never be peace.
Accountants are afraid of imbalance. "Borrowing" and "borrowing" coexist, such as a pair of stone lions in front of a mansion in Wang Fu; Consistent descriptions, such as trees by the river and reflections in the water. Just like symmetry, it shines with the beauty of accounting. C also has short-term street damage. With a little collection, distribution or retrospective adjustment, a closer equilibrium relationship will be re-established. What off-balance-sheet accounts, what small coffers, and what false contacts are all one-way deception tricks, which are somewhat exaggerated in accounting territory. After all, they are just tricks.
Accountants are afraid of taking risks. Accountants can't make dangerous moves on the tightrope that touches the bottom line of accounting. Even if you stagger and don't fall for a while, it's an accident. Any whirlwind may cause you to crash suddenly. The wisest thing to do is to return to the flat from high altitude and leave deep footprints in the soil.
Accounting is sometimes vague. For example, the use of valuation methods and the choice of accounting estimates, it is difficult to say which scheme is "correct". However, this is the core of accounting. Accounting must not be ambiguous, otherwise, no matter how delicate things are, after the ebb and flow of the tide, the rest are mussels without pearls and rootless aquatic plants.
In fact, accountants need to be more concerned. In order to be strong, hide the fragile nerves; * * *, behind it is a monotonous rhythm: there may be fewer elements of happiness, but there are more pursuits and longings. Why not be proud of yourself for once? Since Confucius became our colleague, this accountant has become repetitive and fresh.