本文通过对会计基本职能、会计控制等基本概念分析,根据会计本质,企业会计所处地位和目前会计行业有关状况,阐述会计控制不能作为会计基本职能,也不能作为一般会计职能,以及会计控制为什么会被作为套计职能。 Based on the analysis of the basic concepts of accounting basic functions and accounting control, this paper expounds that accounting control can not be regarded as the basic function of accounting, nor as a general accounting function, and accounting control as the basis of the nature of accounting, the position of enterprise accounting and the current status of the accounting profession Will be used as a set of functions.