会计模式的职能是指会计模式在运行过程中所产生的有利作用,包括对宏观经济发展和对微观企业经营所产生的各种作用。会计是一个经济信息系统,所以会计模式的主要职能是信息的加工和传递。这是会计自身的内在职能。由于不同国家会计模式的构成和运行方式不同,在会计模式主要职能之外还赋予其不同的社会职能。一般地讲,会计 The function of accounting mode refers to the favorable function of accounting mode in its operation, including the various functions of macroeconomic development and operation of micro-enterprises. Accounting is an economic information system, so the main function of the accounting model is the processing and delivery of information. This is the internal function of accounting itself. Due to different composition and operation mode of accounting modes in different countries, they also give different social functions in addition to the main functions of accounting mode. Generally speaking, accounting