关于会计的职能,马克思曾有会计是对“过程的控制与观念的总结”的著名论述,这里显而易见地指出了会计具有控制职能。随着会计的发展,特别是近年来由于多门经济管理科学的理论和方法在会计研究中的渗透与结合,对会计理论和实践的冲击,使人们对会计控制职能的认识及利用更加深刻。尽管会计理论界对会计职能的描述尚有两大派观点,但都一致认为,会计控制职能的研究是现代会计理论发展的重大课题。本文试图从会计控制职能的 With regard to the functions of accounting, Marx had known accounting as a famous exposition of “the process of control and concept summary”, where it is plainly pointed out that accounting has a controlling function. With the development of accounting, especially in recent years, due to the multi-door economic management theory and method of scientific research in the penetration and combination of accounting theory and practice of the impact of people’s accounting control function to make people more profound understanding and use. Although accounting theory has two major viewpoints on the accounting function, they all agree that the study of accounting control function is a major issue in the development of modern accounting theory. This article tries from the accounting control function