Discrimination of several different accounting function views

Briefly evaluate the following accounting function statements

Looking at the current statements or discourses on "accounting function", there are mainly:

(A) the concept of "accounting function"

There are two main expressions: 1 refers to the role of accounting in economic management; 2. It refers to the internal function of accounting to accomplish goals and tasks. The main difference between them lies in the different definitions before "function", which leads to the formulation and debate of the content of accounting function. From the Chinese point of view, the understanding of "function" should take the former, that is, accounting function is the function or function that accounting should have.

(B) on the definition of the "accounting function".

The accounting function of 1 is gradually formed and fixed in the historical process of accounting production and development, and it is the ability or potential of accounting to objectively manage the economy. Accounting function is divided into two parts: basic function and derivative function. The basic function of accounting is a function that exists from the day when accounting comes into being and runs through its development process, which is usually called traditional accounting function; Derivative function is a function produced with the development of accounting through the refinement of connotation and the expansion of foreign courts. Accounting derivative function is basically formed in the modern accounting era, also known as modern accounting function, which is relative to the previous traditional accounting function. Accounting function is the function of accounting in economic management, and it is the theoretical basis for defining the content of accounting work and determining accounting tasks. It is divided into basic functions and specific functions, accounting and supervision are the most basic functions of accounting; Forecasting, decision-making and analysis are the specific functions of accounting. In this way, there is a comparison between derived functions and specific functions.

(3) In terms of "basic function"

Although the basic accounting functions stipulated in the Accounting Law of our country at present refer to accounting and supervision, in practical application, especially in some textbooks, the basic accounting functions are still described as accounting, reflection, accounting, supervision, reflection and supervision, or accounting (reflection) and supervision, or accounting, reflection and supervision. Or accounting, supervision and management, or accounting (reflection), supervision and management, or reflection, supervision and management. From a unilateral point of view, these in-laws have both merits and obvious shortcomings, that is, the specific meaning of the "basicity" of accounting functions is not clear, because the "basicity" understood from the Chinese perspective should be fundamental or main, and its "basicity" should be obvious and direct, and should be more consistent or prominent.

(four) in the "basic function" and "specific function or derivative function"

1 mentions "basic function" more, and some even only "basic function" without "specific function or derivative function" or rarely involves "specific function or derivative function". Of course, this may be because the "basic function" is not accurately defined or the "specific function and derivative function" is too extensive to list one by one. The description of each "function" is not completely consistent, and some are even completely different, so the accuracy is low, which makes it impossible to know its outline from one place, and it is difficult to clarify its main points from many places. A long list of irrelevant remarks or narratives makes people feel as profound as a feather in the sky about the "function" of accounting, or regret that they have nothing to ask for. As one of the basic accounting theories, the accounting function is mainly in Accounting Principles (also called Basic Accounting or Accounting Basis, which I think is better), but it is unnecessary and inappropriate for readers who are new to accounting, especially beginners, to describe it too much (as long as it is simple and easy to understand and unified in authority).