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一、监督是否是会计的基本职能 监督作为会计的基本职能之一,是由会计的本质决定的。这种思想最早见诸马克思关于“簿记——是对生产过程的控制和观念总结”一语,并为我国会计界所认同。但目前似乎部分人另有新解,认为把监督作为会计的基本职能,要么是对会计职能的扩大化,要么是混淆会计与审计职能的结果。对此,笔者认为,正确回答这一问题,是解决会计监督弱化、乏力的理论基础。
First, the supervision is the basic function of accounting Supervision as one of the basic functions of accounting is determined by the nature of accounting. This idea was first seen in Marx’s book on bookkeeping - a summary of the control and concept of the production process and was agreed upon by Chinese accounting circles. However, at present some people seem to have another new solution. They regard supervision as the basic function of accounting either to enlarge the accounting function or to confuse the accounting and auditing functions. In this regard, I believe that the correct answer to this question is to solve the weakening of accounting supervision, weak theoretical basis.