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这些年,虽经会计界不少仁人志士的不懈努力,会计监督仍如落潮的海水,每况愈下。人们不禁诧异:会计监督这是怎么啦?同时理论界也在思考:引起会计监督的原因究竟是什么?会计究竟有没有监督职能?如果不能从理论上解开这两道难题,必然会使会计人员在实务工作中无所适从。本文试就这些问题作些深层思考。 一、会计有没有监督职能 目前在理论界对会计职能的理解分歧较大,争论不休。归纳起来主要有一职能说、二职能说和多职能说三种。争论的中心是会计除了反映或核算职能以外,还有没有其他职能、有多少其他职能。分歧点来自于对马克思关于簿记是“对过程的控制和观念总结”这一论断的不同理解上,争论各方各执一辞,莫衷一是。
In recent years, despite the unremitting efforts of many minded people in the accounting field, accounting supervision is still deteriorating. People can not help but wonder: what is the problem of accounting supervision? At the same time, the theory circle is also thinking: What causes the accounting supervision? What is the accounting supervision function? If we can not theoretically solve these two problems, Personnel know what to do in practical work. This article tries to think deeply about these issues. First, there is no supervisory function of accounting At present there is a big divergence of understanding in the accounting function in theorists and disputes. To sum up, there are mainly one function, two functions and three functions. The centerpiece of the debate is accounting, in addition to reflecting or accounting functions, there are no other functions, how many other functions. The point of disagreement comes from a different understanding of Marx’s assertion that bookkeeping is “the control over the process and the conception of the concept.” All parties to the dispute hold the same speech.