会计的控制必须适应于企业的内部管理需要,因而在一定程度上应保持会计选择的多样性,如果会计规则的要求过于严格,必将限制控制职能的发挥。但是也应认识到,严格的会计规则在某种程度上也有助于规范会计控制职能。特别是在一个制度上不完善、会计信息失真严重的经济环境中,提倡统一性的会计制度是非常必要的。 Accounting control must be adapted to the internal management needs of enterprises, and therefore to a certain extent, should maintain the diversity of accounting choices, if the accounting rules are too strict, will certainly limit the control functions. However, it should also be recognized that strict accounting rules also help to regulate accounting control functions to a certain degree. Especially in an economic environment where the system is imperfect and the accounting information is distorted seriously, it is very necessary to promote a unified accounting system.