本书根据现代会计管理的要求编写,全书包括基本会计原理、管理会计原理、审计原理三篇。基本会计原理主要分为,基本会计概论、资金运动、帐户和短式记帐、成本计算和财产清查、凭证帐簿报表及电子数据处理、会计原则等六章;管理会计原理主要分为,管理会计概论、成本习性和本量利关系、预测和决策、全面预算、预算控制等五章;审计原理主要分为,审计概论、企业市计要点、财政审计要点、银厅信贷审计要点、审计报告等五 The book is based on the requirements of modern accounting management, the book includes three basic principles of accounting, management accounting principles, principles of the audit. Basic accounting principles are mainly divided into six chapters: basic accounting overview, capital movements, accounts and short-type accounting, cost calculation and property inventory, voucher books and reports, and electronic data processing, accounting principles; management accounting principles are divided into management Accounting generalization, cost habits and the relationship between quantity and profit, forecasting and decision-making, comprehensive budget, budget control and other five chapters; audit principles are mainly divided into: audit overview, business planning points, financial audit points, silver office credit audit points, audit reports Wait five