| There's a saying from Engels that when we carefully inspected the nature or human history or our own spirit, the first thing come into our mind is a complicated picture intertwined with all kinds of interrelationships and interactions. Nothing is isolated from other elements. It is proved by human activities and the development of modern science that things in the world are interrelated. Accounting and statistics are not isolated from each other, either. They are interrelated as there own theoretical systems develop. A comparison between accounting and statistics is made in this paper in the era of knowledge economy and computer information age. The comparison is made in Micro-enterprises and industrial enterprises are set as the examples.Performing respective functions, accounting and statistics accomplish the same goal of recording, supervising and providing useful information to the management. The consistent goal naturally leads to resource sharing. On one hand, they complete respective tasks according to unified original records and documents, using information provided by each other. On the other hand, accountants provide statisticians with value indexes and statisticians assist accountants with analyzing financial reports. It is common in enterprises that accountants play the role of statisticians. Even if the positions of statistician are set, they usually turn to accountants for help when filling in the financial statistic tables. In a word, financial documents are essential to statistics and accountants use statistical methods to make financial analysis and predictions.Standard method is used in writing this article. From the perspective of guiding practice, the comparison is concentrated on indexes, reports and methods. Realizing the common points of indexes and reports, the management could reorganize resources, and improve the efficiency of accounting and statistics. Identifying the differences, suggestions are made to make improvement, keeping their respective properties. It is of vital importance in regulating and improving the development of accounting and statistics. What's more, two enlightenments are got by learning each other's methods. First, transplanting more statistical methods will enrich accounting methods. Second, setting models in Excel is introduced to decision making in accounting. |
