试析会计本质与职能论文.docxVIP

摘要会计本质与职能一直是备受关注的一个问题，国内外学者对会计本质和职能的问题，各抒己见，从不同角度，不同方面探讨会计本质到底是什么，会计又具有哪些职能。本文立足于当前会计环境，即知识经济的到来，低碳生活大力倡导的环境下，在之前研究的基础上提出对会计本质与职能的新思考。作者认为，现代会计具有将经济、技术、管理、控制、责任等融为一体的本质特征。随之产生的会计职能也在原有的反应和监督两大基本职能上得到扩展。根据实际情况，正确认识会计本质，充分发挥会计职能，可以有效的促进企业的发展，实现经济目标，同时有益于经济效益与社会效益的共荣。关键词：会计本质；会计职能；新思考；经济效益；社会效益AbstractThe essence and function of accounting has been a issue of concern, Each airs his own views. domestic and foreign scholars on the accounting essence and functions, problems, from different angles, different aspects of what is the essence of accounting, accounting also has what function. Based on the current accounting environment, namely, the advent of the knowledge economy, low carbon life advocate environment, on the basis of the previous studies put forward new thinking on the essence and function of accounting. The author thinks, modern accounting has the nature, technology, economic management, control, responsibility com.. The resulting accounting functions have also been extended in the reaction and supervision of the original two basic functions. According to the actual situation, the correct understanding of the nature of accounting, give full play to the accounting function, can effectively promote the development of enterprises, to achieve the economic target, prosperity and is beneficial to the economic benefit and social benefit.目 录摘要.................................................... .. ... ...I目录... ... ........................................................II 导论..................................................... ... 1（一）研究背景和意义............................. ...................1（二）研究思路与研究方法............................. ...............11 研究思路... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ..12 研究方法... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ..2第二章 会计的沿革........................................... .......2（一）会计的起源及其发展历程...................................2（二）会计的概念............................. ..................3第三章 会计的本质与职