论文部分内容阅读
会计职能是会计本质的体现,而会计的作用则是发挥会计职能的结果。因此,对会计职能的正确认识关系到实务中能否充分发挥会计的作用。我国会计理论界对会计职能的评价,始终存在着分歧。本文从会计统一化的角度对此给予考察,认为在会计统一化形成之前,将会计职能区分为财务会计职能和管理会计职能,可以为会计职能争论的解决提供一条简捷的思路。
Accounting functions reflect the nature of accounting, and the role of accounting is the result of accounting functions. Therefore, a correct understanding of the accounting function is related to whether the practice can fully play the role of accounting. China’s accounting theory of the accounting function of evaluation, there are always differences. This article examines this from the angle of the accounting unification, and thinks that dividing the accounting function into the financial accounting function and the management accounting function before the accounting unified formation can provide a simple idea for solving the accounting function dispute.