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会计职能是指会计本身具有的内部特质,并借助于外在力量可以实现既定的目的功能。本文从会计的职能起源以及在现代社会中的重要职能体现出发,认真分析我国会计职能的发展转变以及未来发展趋势,并对其未来的发展趋势提出具体的优化措施,解决由于传统的会计职能的会计信息不能满足社会的需求,促进会计作用的更好发挥。
Accounting function refers to the internal characteristics of accounting itself, and with the help of external forces can achieve the intended purpose of the function. This article starts from the functional origin of accounting and reflects the important functions in modern society. It carefully analyzes the development change and future development trend of accounting function in our country, and proposes specific optimization measures for its future development trend to solve the problems caused by the traditional accounting function Accounting information can not meet the needs of society and promote the role of accounting better play.