第六届全国人民代表大会常务委员会第九次次会议通过的《中华人民共和国会计法》,对会计的职能及其对提高企业经营管理水平的作用,作了明确的规定。这对搞好会计工作,保障会计人员依法行使职权,具有十分重要的意义。关于会计的职能和作用,马克思曾经有 The Accounting Law of the People’s Republic of China adopted by the Ninth Session of the Standing Committee of the Sixth National People’s Congress made clear stipulations on the functions of accounting and its role in raising the level of operation and management of enterprises. This is of great significance to improve accounting work and to ensure that accountants exercise their powers in accordance with the law. About the function and role of accounting, Marx used to have