Accountingisaneconomicmanagement.Inthenon-commodityeconomy,accountingdirectlyforpropertyandmaterialsmanagementincommodityeconomy,becauseofcommodityproductionandexchangeofcommodities,economicactivityinthepropertyandmaterialsareaformofvalueperformance,accountingisusedformofvaluethemanagementofthepropertyandmaterials.Ifaccountingisaninformationsystem,andmainlyfocusedoncorporateandexternalinformationusers,thenthatisaneconomicmanagementaccountingactivitieswasmainlywithintheenterprises,the.Historyandreality,theaccountingissocialproductiondevelopstoacertainstageoftheproductdevelopmentandproductionistomeettheneedsofthemanagement,especiallywiththedevelopmentofthecommodityeconomyandtheemergenceofcompetitioninthemarketthroughdemandmanagementontheeconomyactivitiesstrictcontrolandsupervision.Atthesametime,thecontentandformofaccountingconstantlyimproveandchange,fromapurelyaccounting,scores,mainlyforaccountingoperations,externalsubmitaccountingstatements,asinprioroperatingforecasts,decision-making,onthematterofeconomicactivitiescontrolandsupervision,inhindsight,check.Clearly,accountingwhetherpast,presentorfuture,itispeople'seconomicmanagementactivities.