一、正确认识会计理论会计工作和会计立法的关系会计是干什么的，也就是会计的职能或会计人员的基本职责是什么，理论界讨论了多年，并有激烈交锋，但未明确定论。当前对会计的核算和监督职能，尽管从不同的角度有不同的表述，但总体上没有太大疑议，倒是对会计是否有预测、计? First, a correct understanding of the accounting theory Accounting and accounting legislation, the relationship between the accounting What is the accounting, that is, the accounting functions or accounting staff what is the basic duties, the theoretical community for many years, and fierce confrontation, but not conclusive. The current accounting accounting and supervisory functions, although different from different angles have different expressions, but in general there is not much doubt, it touches on the accounting whether there is a forecast?