试论现代会计的本质和职能  

On the Essence and Funcion of Modern Accounting

作　　者：谢涤宇[1] 

机构地区：[1]邵阳学院审计处,湖南邵阳422000

出　　处：《邵阳学院学报（社会科学版）》2004年第5期37-39,共3页Journal of Shaoyang University:Social Science Edition

摘　　要：文章从国内外对财务会计和管理会计的论述入手,详细地阐述了会计工作程序的内在规律。通过对信息系统的职能、特征之研究,从而揭示了现代会计的本质就是一个信息系统。会计具有反映与监督两大基本职能。随着知识经济的出现和信息时代的到来,现代会计又扩大了预测、决策、控制和分析四个职能。This article begins with the discussion onfinancial accounting and management accounting both at home and abroad , which elaborates the inherent laws of accounting procedure. Through the study on the functions and features of information system , this paper also reveals that the essence of accounting is an information system . Accounting has two basic functions: reflection and supervision .With the knowledge economy appearing and the informational times coming , modern accounting also extends four functions : forecast , decision , control and analysis .

关 键 词：现代会计 会计本质 会计职能 财务会计 管理会计 信息系统 

分 类 号：F230[经济管理—会计学]