试论会计职能理论史  

A Preliminary Study on Evolution of Accounting Function Theories

作　　者：孔庆林[1] 李孝林[1] 弋建明[1] 

机构地区：[1]重庆工学院会计学院,重庆400050

出　　处：《北京工商大学学报（社会科学版）》2007年第2期35-44,共10页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基　　金：国家社会科学基金后期资助项目(批准号:06FZS005)

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。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.

关 键 词：会计职能 核算职能 控制职能 产权 

分 类 号：F230[经济管理—会计学]