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会计的两个基本职能——反映和监督是随着会计的产生而逐渐形成并延续发展至今的,经历了几个世纪都没有改变,从会计这条历史的长河中仿佛能听到一种心声——会计为所有者服务。企业是所有者出资开办的企业,会计自然要反映、监督所有者对资产的占有、使用、受益和处分情况,所以说,会计应为所有者服务。在建立现代企业制度的今天,所有权与经营仅相分离,如果会计不能
The two basic functions of accounting - the reflection and supervision are gradually formed and continued to develop with the emergence of accounting, and have not changed for centuries. From the long history of accounting, it seems that we can hear a voice Accounting for the owner. Enterprises are funded by the owners of enterprises, accounting naturally reflect, monitor the owners of the assets of the possession, use, benefit and disposal, so that the accountants should serve the owner. Today, the establishment of a modern enterprise system, ownership and management only separated, if the accounting can not