反映和控制是会计的两大基本职能。由于种种原因,现代会计的反映职能发挥得比较好,控制职能则处于“讲的不多、做的更少”的状态。在经济飞速发展的今天,特别是计算机技术和网络技术向经济管理领域快速渗透的今天,会计的反映职能即将或已经被计算机取代的情况下,如何更加重视、 Reflect and control are two basic functions of accounting. Due to various reasons, the modern accounting function of reflecting better performance, control functions are in a “little talk, do less” status. In today’s rapid economic development, especially the rapid infiltration of computer technology and network technology into the field of economic management today, how to pay more attention to whether the accounting reflection function is to be or has been replaced by a computer,