会计的职能问题,是会计理论中一个极其重要的问题,同时也是对实际工作产生直接影响的问题。特别是会计是否具有决策职能,会计界目前是有争议的。赞成者谓之体现了会计的管理本质,说明了会计的重要性;反对者认为会计只具有参与决策,并不具有决策职能。其实,这个问题应该从整个企业管理的系统中去加以认识和理解。 The function of accounting is an extremely important issue in accounting theory and also a problem that has a direct impact on practical work. In particular, whether accounting has a decision-making function, the accounting profession is currently controversial. The proponents said that they reflect the nature of the management of accounting, indicating the importance of accounting; opponents think that accounting is only involved in the decision-making, does not have a decision-making function. In fact, this problem should be understood and understood from the entire enterprise management system.