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在市场经济条件下 ,会计的两大基本职能——反映和监督进一步深化。反映职能通过对已经发生的经济业务进行记录和总结 ,从而对经济业务进行客观的反映 ,向外部利害关系人提供真实、有用的会计信息 ;监督职能从监督的现状进行分析 ,找出其不被重视和监督不力的原因 ,及加强监督的对象。随着市场经济发展 ,管理机制的转换 ,会计的传统职能必将得到拓展与深化
Under the conditions of a market economy, the two basic functions of accounting - reflection and supervision and further deepening. The reflection function objectively reflects the economic business by recording and summarizing the economic activities that have taken place and provides real and useful accounting information to external stakeholders. The supervisory function analyzes the status quo of the supervision and finds out whether it is not Pay attention to and supervise the reason of weakness, and strengthen the object of supervision. With the development of market economy and management system, the traditional functions of accounting will surely be expanded and deepened