会计工作的职能是什么?目前理论界尚有异议。有二职能论和三职能论,也有四职能论和六职能论。不管怎样,会计工作具有反映与监督两个基本职能已为会计界大部分同志所接受。作者对会计工作具有监督职能的观点不敢苟同,认为会计工作没有“监督”职能。为了更好地说明问题,我们首先了解一下会计工作进行监督的内容。对会计工作所进行监督的内容也是“仁者见仁,智者见智”。于玉林同志在《试论会计监督》一文中指出,会计工作的监督内容主要有:(1)参加编制预算或财务计划;(2)审查各项业务收入和支出;(3)监督产品生产过程的消耗,促进厉行节约,反对浪费,提高产品质量,完成生产计划;(4)保证 What is the function of accounting work? At present, theorists still have objections. There are two functional theory and three functional theory, but also four functional theory and six functional theory. In any case, the accounting profession has two basic functions of reflection and supervision accepted by most comrades in the accounting field. The author disagrees with the viewpoint that accounting work has the supervisory function and thinks that the accounting work has no “supervisory” function. In order to better explain the problem, we first understand the accounting work to monitor the content. The supervision of accounting work is also “benevolent benevolence, wisdom see wisdom.” Comrade YU Yu-lin pointed out in his article “On Accounting Supervision” that the main contents of the supervision of accounting work include: (1) participating in the preparation of a budget or financial plan; (2) reviewing various business receipts and expenses; (3) supervising the production process Of the consumption, promote the practice of economy, against waste, improve product quality, complete production plan; (4) guarantee