1990年《会计研究》第一期发表了阎达五教授的《会计理论研讨十年回顾》,文中指出:“很明显,由于对会计反映和监督的范围大小理解不一,从而会影响到对会计本质的认识”。多数的会计专著和会计教材把会计的职能说成是“反映和控制或核算与监督”,但都没有对会计职能范围的限定。因此,有的把反映资金运动的全貌置于会计职能范围;有的把经济控制置于会计职能范围;也有的把经济核算置于会计职能范围。其中有的以宏观的理论概以微观的理论;也有的以微观的理论冠以“升华推理”再概括宏观的理论,这就使广大的会计工作者难以识别其专业理论的准确程度,只能在理论上“从其先入”;在实践中“从其规 In the first issue of the Accounting Study of 1990, Prof. Yan Da-wu reviewed the ten-year review of accounting theory. He pointed out: “Obviously, due to the different understanding of the scope of accounting accounting and supervision, Understanding of the nature of accounting. ” Most accounting monographs and accounting textbooks describe accounting functions as “reflection and control or accounting and supervision”, but none have a limitation on the scope of accounting functions. Therefore, some put the whole picture reflecting the movement of funds in the scope of accounting functions; some put economic control in the scope of accounting functions; others placed the economic accounting in the scope of accounting functions. Some of them macroscopically summarize the theory of microcosm; others use microcosmic theory as “sublimation reasoning” to generalize the macroscopic theory. This makes it difficult for the majority of accounting workers to recognize the accuracy of their professional theory, In theory, “from its first”; in practice "from its rules