长期以来,我国的会计理论和会计工作都比较注重“观念总结”的研究,但对于“控制”却缺乏科学的说明。随着国民经济“八字方针”的贯彻和执行。企业管理开始由“执行性管理”过渡到“经营管理”,会计的地位和作用受到普遍的重视。进而又盛行一种说法,认为“观念总结”是“消极的”,而“控制”则是“能动的”。这种机械地分割会计职能的观点,不利于科学的核算,也不利于有效的管理。一、“过程的控制和观念总结”是会计职能不可分割的两个方面“工具论”主张会计主要是利用科学的方法体系,提供会计资料为经济管理服务,会计主要说明 For a long time, our country’s accounting theory and accounting work are more focused on the “concept summary” of the study, but for the “control” but the lack of scientific description. With the implementation of the “Eight Character Guidelines” of the national economy and implementation. Enterprise management began to transition from “executive management” to “management.” The status and role of accounting are generally valued. And then there is a popular saying that “concept summary” is “negative” and “control” is “dynamic.” This mechanical division of the accounting function point of view is not conducive to scientific accounting, is not conducive to effective management. First, the “process control and concept summary” is an indivisible account of the two aspects of the “instrumentalism” that accounting is mainly the use of scientific methodologies to provide accounting information for economic management services, accounting, the main note