《会计法》的制定,既是我国三十五年来会计工作的历史总结,又是在马克思主义理论的指导下,结合我国具体情况,汲取国外有益经验的重大成就.它是一部具有中国特色的社会主义会计工作的立法.认真执行《会计法》,必将在推进我国四化建设中起巨大的积极作用. 会计工作究竟是干什么的?即所谓会计的职能问题.建国三十五年来会计界都一致同意马克思在《资本论》中所表述的,会计是对经济“过程的控制 The enactment of the “Accounting Law” is not only the historical summary of accounting work in our country for 35 years, but also the major achievement of drawing lessons from the useful experience of foreign countries under the guidance of Marxist theory in light of the specific conditions in our country. The legislation of socialist accounting work.Considering the implementation of “Accounting Law”, it will surely play an enormous and positive role in advancing the four modernizations of our country.What is the function of accounting? All agree with Marx’s “capital theory” as stated in accounting is the process of economic control