“会计基本职能到底是什么?”尽管是个老问题了,但研究却从来没停止过,《会计法》将其定位为“进行会计核算,实行会计监督”——“两职能”说,理论界也有“三职能”说、“四职能”说、“五职能”说或更多职能说,无非是在核算与监督之外,把控制、分析、预测、决策等一项或几项内 “What is the basic function of accounting?” Although it is an old question, the study has never stopped, “Accounting Law” will be positioned as “for accounting, the implementation of accounting supervision” - “two functions” that theorists There are also “three functions” that say “four functions” say that the “five functions” say or more functions are nothing more than accounting and supervision, the control, analysis, prediction, decision-making within one or several