关于会计的职能,有些同志认为会计是经济管理的工具,有些同志认为会计本身就是经济管理的组成部分。分歧的实质在于会计作为一项专门工作从生产分离以后,特别是分离出计划、物资、劳动、生产、技术等管理部门以后,会计是否还有管理职能。我认为,应把会计管理和会计管理部门的管理分 Regarding the functions of accounting, some comrades considered accounting as a tool for economic management. Some comrades considered accounting as an integral part of economic management. The essence of the disagreement lies in whether accounting still has management functions after the separation of accounting from production as a specialized work, especially after the separation of management departments such as planning, materials, labor, production and technology. I think, should be accounting management and accounting management division management