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什么是会计的任务和会计的基本任务,还是一个不十分明确的概念.在会计的教学和实际工作中,经常讲到会计任务,但提法不一致,诸如:会计的任务,会计的基本任务,会计的主要任务,会计的具体任务等;内容也不一致,有的是结合会计的职能阐明其任务,有的是结合对会计的要求阐明其任务等.本文提及会计的任务,系指会计工作的任务.会计工作的任务是指进行会计工作的目标(目的)和要求.我们常说,国家经济建设在一定时期的奋斗目标是什么,企业五年计划的奋斗目标是什么,显然,奋斗目标就是各项工作应完成的任务,如何完成奋斗目标,还要对各项工作提出具体要求,如工业企业要完成五年计划的奋斗目标,就要对各职能部门的工作提出不同的具体要求.
What is the accounting task and the basic task of accounting, or a not very clear concept.In accounting teaching and practical work, often talked accounting tasks, but the formulation is inconsistent, such as: accounting tasks, basic accounting tasks, The main task of accounting, the specific tasks of accounting; content is inconsistent, some are combined with the accounting functions to clarify its tasks, some with accounting requirements to clarify its tasks, etc. This article refers to the accounting tasks, refers to the accounting tasks. Accounting The tasks of the work are the objectives (goals) and requirements of the accounting work.We often say that what is the goal of national economic development in a certain period of time and what is the goal of the five-year plan of the enterprise? Obviously, the goal is to carry out various tasks The task to be accomplished, how to accomplish the goal, and specific requirements for various tasks. For example, if industrial enterprises are to fulfill the goal of their five-year plan, they shall make different specific requirements on the work of various functional departments.