试论会计职能理论史

A Preliminary Study on Evolution of Accounting Function Theories

中文关键词:  会计职能  核算职能  控制职能  产权

英文关键词:accounting function  calculating function  function of control  property right

中文摘要:

      会计职能是会计基础理论体系研究的一个重要概念,论文对我国会计职能采用二分法,以基本职能与会计职能其他提法为纲,以时间序列为轴进行了系统梳理。我们的研究表明,会计职能随社会经济发展而得到拓展,会计职能是社会经济发展的产物。

英文摘要:

      The accounting function is one of significant concepts in the theoretic research of accounting fundamentals. This paper applies the law of "one dividing into two" to China's accounting functions, e.g. basic function and other opinions about accounting functions, and makes a systematic review according to time serials. The study indicates that the accounting functions evolve with the development of social economy and that the accounting functions are the products of social and economic development.