会计职能是会计在经济管理活动中所具有的功能或应起的作用,这就是说会计的基本职能是对在社会再生产过程中所处地位和作用的概括。长期以来,我们一直把马克思在《资本论》中指出的“会计对生产过程的控制和观念总结”。作为会计基本职能的科学概括,并且通俗地把马克思的话总结为对生产过程的监督和反映会计以货币为主要计量尺度,对各经济单位的经济活动情况运用会计专门方法进行的反 The accounting function is the function or role that accounting plays in economic management activities. This means that the basic function of accounting is to summarize the position and function of accounting in the process of social reproduction. For a long time, we have put Marx’s “control and concept of the production process in accounting” put forward by Marx in “Capital Theory.” As a scientific summary of the basic functions of accounting, and generally put Marx’s words summarized as the production process supervision and reflection of accounting as the main measurement of monetary standards, the economic activities of various economic units using accounting expertise to reverse