党的十一届三中全会以来,会计界出现了开展理论研究的好现象,会计工作的整顿提高,也取得了良好的效果。在厦门召开的中国会计学会专题学术讨论会上,会计的职能问题,受到与会代表的普遍重视。对于这个问题的认识,主要有两种观点:一种观点认为会计是管理职能,因此它具有管理方面的很多功能,例如在事前,具有组织、计划、预测、决策等功能;在事中,有反映、保证、促进、控制等功能;在事后,具有分析、检查、考核、监督等功能。另一种观点则认为会计本身有它自己特有的职能,主要是反映和监督,它不能代替管理的一切职能,而是为经济管理服务的。 Since the Third Plenary Session of the 11th CPC Central Committee, there has been a good phenomenon in carrying out theoretical studies in the accounting field. The rectification and improvement of accounting work has also achieved good results. At the symposium on special topics held by the Chinese Accounting Society held in Xiamen, the functional problems of accounting were generally valued by the delegates. There are mainly two kinds of views on this issue: One view holds that accounting is a management function, so it has many functions of management. For example, in advance, it has the functions of organization, planning, prediction and decision-making. In the case of Reflect, guarantee, promote, control and other functions; afterwards, with analysis, inspection, assessment, supervision and other functions. Another view is that accounting itself has its own unique functions, mainly reflection and supervision, it can not replace all the functions of management, but for economic management services.