指由國(guó)家會(huì)計(jì)專(zhuān)職部門(mén)所進(jìn)行的會(huì)計(jì)事務(wù)工作。官?gòu)d會(huì)計(jì)之稱(chēng),在我國(guó)有其歷史淵源?!吨芏Y·天官·大宰》中有“官計(jì)”之稱(chēng),“以八法治官府……八曰官計(jì),以弊邦治。”兩漢、唐宋、明清改“官計(jì)”之名為“國(guó)計(jì)”,故會(huì)計(jì)學(xué)界認(rèn)為 (本文共 388 字 ) [閱讀本文] >>