Mathematics plays an important role in accountancy. The mathematicization enables accountancy to become a real science. It is highly necessary to set up mathematical accountancy, which is of great significance in accountancy.

• 会计科学需要数学理论的基础作导向,作为一门使用科学要求具有高度的精确性和严密的逻辑性,数学在会计中具有重要作用,会计数学化促使会计学成为一门真正的科学,建立数理会计学具有重要意义和作用。