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会计的职能正从核算、报告向控制、监督转变,会计反映经济业务的结果也从单一的价值形态向科学管理形态转变。若将会计的职能划分两个部分,将核算和报告交由组织之外的专业会计人员及其组
The function of accounting is changing from accounting and reporting to control and supervision. The result of accounting reflecting economic business also changes from a single value form to a scientific one. If the accounting functions divided into two parts, accounting and reporting will be outside the organization of professional accountants and their group