认识会计职能,必须把它与会计人员的职能区别开来。目前在这个问题上之所以认识各异,关键就在于所论会计职能,是指会计人员职能、笔者认为:真正意义上的会计职能应当是指会计方法系统运行所产生的对会计对象的影响和作用。当一台电子计算机使用会计方法,执行会计程序,完成会计工作循环时,我们一定不会把这个过程称为“管理活动”。同样,我们不会推断出语言和数学也会具有管理职能。因为管理者可以用语言来指挥生产、协调管理活动,而数学可以帮助决策者作出最优化决策。那末,任何方法或手段与管理的人这种特殊的行为主体结合时,都会履行某种管 To understand the accounting function, we must distinguish it from the function of the accounting staff. The reason why there are different understandings on this issue at present lies in that the accounting functions mentioned refer to the functions of accounting personnel. In my opinion, the true accounting functions should refer to the influence on the accounting objects arising from the operation of accounting methods and effect. When an electronic computer uses accounting methods, performs accounting procedures, and completes the accounting cycle, we will not call this process “administrative activity.” Again, we can not conclude that language and mathematics also have managerial functions. Because managers can command production in languages ​​and coordinate management activities, math can help decision makers to make optimal decisions. Then, when any method or means is combined with the special actor of the man in charge, it will perform some kind of tube