反映和控制是会计的两大基本职能。对这两大职能的不同认识和运用,是关系到会计工作的地位以及能否充分发挥会计职能作用的关键。这也是决定各个部门、各个单位中会计工作具有不同地位和作用的渊源。一、传统观念认为,会计反映就是事后的记帐、算帐和报帐。由此观念为导向,形成了目前医院会计工作体系。实践工作中又常把上述工作局限于消极、被动、简单地以完成国家统一报表任务为主 Reflect and control are two basic functions of accounting. The different understanding and application of these two functions is the key to the status of accounting work and whether it can give full play to the function of accounting. This is also the source that determines the different positions and roles of accounting work in various departments and units. First, the traditional view that accounting reflects the post-accounting, accounting and reporting. From this concept-oriented, formed the current hospital accounting system. In practice, the above work is often confined to the passive, passive and simply to complete the task of national unity statements