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宋小明同志在《对会计监督职能的疑义》一文中说:“会计从其产生,就执行了多重混合的职能,但这些职能中,决没有监督的成分。”又说:监督和管理有“不同的本质特征”,从而进一步指出了“会计二职能论”的弊端。对此,我有完全不同的看法。管理和监督是两种不同的概念,不能混为一谈,但也不能说管理中没有监督的成分。如果管理中不含有监督的成分,就很难把管理工作做好。会计工作如果不包括会计监督的成分在内,也很难把会计工作做好。为什么监督和管理有“不同的本质特征”,宋文提出了两点理由:一是“管理是直接为了组织内部利益,监督是为了组织外部利益”,“会计是内
Comrade Song Xiaoming said in his article entitled “Doubts about the Function of Accounting Supervision”: “Since the accountants came into being, they performed a mixture of multiple functions, but there was no element of supervision in these functions.” He added: There are “ Different essential characteristics ”, thus further pointed out the drawbacks of“ accounting two functional theory ”. In this regard, I have a completely different view. Management and supervision are two different concepts that can not be confused, but we can not say that there is no supervisory element in management. If the management does not contain the elements of supervision, it is difficult to manage well. Accounting work is difficult if not including the composition of accounting supervision, accounting work well. Why supervision and management have “different essential characteristics,” Song put forward two reasons: First, “management is directly for the organization of internal interests, supervision is to organize the external interests,” "accounting is within