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《财会通讯》就“会计是否具有监督职能”进行了一场颇有意义的讨论。这场讨论的深入开展对推动我国会计理论的建设和会计实践的发展都是十分有益的。在讨论中,有些同志把监督职能看成是会计本身所固有的、永久的,这过于绝对化。诚然,就现阶段而言,监督职能确实应该成为我国会计的一个重要职能,但是会计的这种监督职能之所以存在并不是会计本身所固有的,而是由我国目前的实际情况所决定的,今后随着社会的不断进步,经济的不断发展,党风民风政风的不断好转,会计的监督职能将逐渐消失。
The Securities and Exchange Commission conducted a rather meaningful discussion on whether accounting has the oversight function. The deepening of this discussion is very helpful to promote the construction of accounting theory in our country and the development of accounting practice. During the discussion, some comrades regarded the supervisory function as intrinsic and permanent to the accounting itself, which is too absolute. It is true that, at this stage, the supervisory function should indeed become an important function of accounting in our country. However, the reason why this supervisory function of accounting does not exist inherently in the accounting itself is determined by the current actual situation in our country. In the future, with the continuous improvement of the society and the constant development of the economy, the continuous improvement of the party style and the people’s style of government will gradually diminish the supervisory function of accounting.