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会计绝不仅仅是一个“中性”的技术系统。在经济生活中,会计通过合理的科目设置与记账方法以及贯穿始终的财务监督,发挥着明确责任与权利、守护经济秩序的重要功能。在政治生活领域,通过预算会计信息的详细记录和有效披露,会计保护了纳税人对于公共财政资金的筹集、使用及其结果的知情权、参与权、决策权和监督权,从而为有效限制公权力奠定了基础。发挥会计作为民主卫士的神圣职责,不仅能够促进民主意识的觉醒,还可不断增进政治的合法性,这就使会计具备了思想启蒙的社会功能。
Accounting is more than just a “neutral” technical system. In economic life, accounting plays an important role in clarifying responsibilities and rights and guarding the economic order through sound account setting and accounting methods and through-the-clock financial supervision. In the field of political life, through detailed records and effective disclosure of budgetary accounting information, accounting protects the taxpayer’s right of information, participation, decision-making and supervision over the collection, use and outcome of public financial funds so as to effectively limit the public Power laid the foundation. To play the sacred duty of accounting as a democratic guardian can not only promote the awakening of democratic consciousness, but also continuously improve the political legitimacy, which makes the accounting possess the social function of enlightenment.