Traditional Culture Encyclopedia - Traditional festivals - Accounting data and accounting information?
Accounting data and accounting information?
Accounting data is recorded accounting operations and is the source of generating accounting information. In accounting, all kinds of original accounting information, original documents and bookkeeping vouchers obtained from different sources and channels are called accounting data.
Accounting information refers to the accounting unit through the financial statements, financial reports or notes and other forms of information to investors, creditors or other information users to reveal the unit's financial position and operating results.
Role
Accounting information is an objective expression of value movement and its attributes, including interrelated, mutual constraints of the "data input, system conversion, information output" three organic processes. It is the core part of the whole accounting behavior system, the essence is the reflection of various interests.
With the deepening of the reform of China's economic system and the growing development of the socialist market economy, with the diversification of economic subjects and subjects of interest, the globalization of economic activities, internationalization, as well as the growing scale of the economy and the increasing complexity of the connotation of the macroeconomic information in the macro-control and micromanagement more and more show its prominent and important role.
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