我们在开始学习会计学时,弄清楚会计的科学属性,对于正确理解会计的内容和作用,学好会计理论,正确运用会计方法体系,做好会计工作,提高会计人员的素质,都是十分重要的。一、会计的职能决定会计的属性会计学是研究会计职能和方法体系的科学,要了解会计的属性,必须从会计的职能和它对会计性质的影响进行探索。会计的职能是指会计在经济管理中具有什么功能。马克思把会计的职能概括为对生产“过程的控制和观念总结”,一般把它理解为“反映和控制(或 When we begin to study accounting, it is very important to clarify the scientific nature of accounting. It is very important for us to correctly understand the content and function of accounting, to learn accounting theory correctly, to use accounting method and system properly, to do well in accounting work and to improve the quality of accounting staff. First, the accounting functions determine the nature of accounting Accounting is to study accounting functions and methods of science, to understand the nature of accounting, accounting functions must be from its and its impact on the nature of accounting to explore. The function of accounting refers to the accounting in economic management has what function. Marx summarizes the functions of accounting as a “summary of the control and concept of the process of production,” which is generally understood as "reflecting and controlling (or