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《广西会计》1992年第七期刊登岳奇峥同志《应正确理解会计的基本职能》(以下简称“岳文”),提出把会计的基本职能概括为“反映和监督”更好。读后,我有不同看法。一、关于“职能”,应理解为职责与功能。《会计法》规定:“会计机构、会计人员必须遵守法律、法规,按照本法规定办理会计事务,进行会计核算,实行会计监督”,这是会计的基本职责;会计必须通过核算和监督,维护国家财政制度
In the seventh issue of “Guangxi Accounting”, in 1992, Comrade Yue Qi Zheng should correctly understand the basic functions of accounting (hereinafter referred to as “Yue Wen”) and put forward that it is better to summarize the basic functions of accounting as “reflection and supervision”. After reading, I have different views. First, on the “function” should be understood as responsibilities and functions. The Accounting Law stipulates: “Accounting institutions and accountants must abide by laws and regulations, handle accounting affairs in accordance with the provisions of this Law, carry out accounting and implement accounting supervision”, which is the basic responsibility of accounting; accounting must be through accounting and supervision and maintenance National financial system