宋小明同志提出来的问题,从我国当前经济体制改革,搞活经济,讲求经济效益出发,关心会计改革,其出发点与企望无疑是好的。但提出会计职能的客观性,不包括“会计监督”的观点,是值得商榷的。会计监督是社会经济监督的重要组成部份,在会计微观工作中通过记录、计算、控制、分析、检查对企业、事业、机关等单位的生产经营活动过程或财务收支情况及其成果进行投入产出及等价交换的监督。在会计宏观工作中,通过微观会计资料(信息)进行综合汇总,对价值运动的增殖过程及其分配、即价值的形成、补偿、增殖、分配进行监督。因此,会计监督是会计检查、审计监督的总称,又是经济管理的组成部份。我国会计学家杨纪 Comrade Song Xiaoming raised the question of starting from the present economic system reform in our country, invigorating the economy, stressing economic benefits and concerned about accounting reform. The starting point and the hope are undoubtedly good. However, it is debatable that the objectivity of accounting functions and the view of “accounting supervision” are not included. Accounting supervision is an important part of social and economic supervision. Through accounting, calculation, control, analysis and inspection, it invests in the process of production and business activities, financial revenues and expenditures and its achievements in enterprises, institutions, institutions and other units in micro-accounting work Output and equivalent exchange of supervision. In the macroeconomic work of accounting, a comprehensive summary of micro-accounting data (information) is used to supervise the process of proliferation of value movement and its distribution, that is, the formation, compensation, multiplication and distribution of value. Therefore, accounting supervision is the general term of accounting inspection and audit supervision, and is also an integral part of economic management. Yang Ji, our accountant