经济管理和经营决策离不开经济信息。会计的职能就是提供企业经济管理和经营决策所需要的经济信息。会计职能是与领导决策统一的,但用辩证法的观点来看,他们也有矛盾的一面。这些矛盾主要表现在两点上。其一,在社会主义经济中,国家经济占主导地位。因此,会计的职能是双重的,它既要运用自己的职能,反映本单位的生产经营及财务收支情况,维护提高本单位的利益,又要站在国家的立场上监督检查本单位的生产经营及财务收支行为,严格执行国家有关财经方面的制度和法规。对本单位领导决策中损害 Economic management and management decision can not be separated from economic information. The function of accounting is to provide the economic information necessary for economic management and business decision-making. The accounting function is unified with the leadership decision-making, but from a dialectical point of view, they also have contradictory aspects. These contradictions are mainly manifested in two points. First, in the socialist economy, the national economy dominates. Therefore, the function of accounting is double. It is necessary to use its own functions to reflect the production and operation of the unit and its financial revenue and expenditure, safeguard the interests of its own units, and supervise and inspect the production of its own units from the national standpoint Business and financial revenues and expenditures, strict implementation of national financial and financial systems and laws and regulations. The unit of leadership in the decision-making damage