What are the two traditional or basic functions of accounting in terms of its development process

1, accounting functions: reflection and control, reflection and supervision, reflection, supervision and analysis, assessment and evaluation.

2, the basic functions of accounting: the basic functions of accounting include accounting and accounting supervision. Accounting function refers to the use of money as the main unit of measurement, the economic activities of a particular subject to confirm, record, calculate and report the accounting, bookkeeping, accounting and reimbursement, to provide accounting information for all parties involved in the function. Accounting supervision function means that accountants review the authenticity, legality and reasonableness of specific economic activities in accounting.

1, the basic function: the basic function of modern accounting is summarized as reflect and control. In order to achieve the purpose of reflecting and controlling, modern accounting gradually builds the accounting information system and accounting control system two working systems.

2. Reflective function: the reflective function of accounting is to correctly, comprehensively, timely and systematically reflect the financial accounting transactions of the subject of accounting in accordance with the requirements of the generally accepted financial accounting standards through certain accounting methods, and to categorize and centrally reflect the accounting transactions of the subject of accounting. Through scientific classification methods, the essence of accounting transactions is revealed. The reflective function of accounting is objectively reflected in the process of optimizing financial accounting information through the accounting information system. This process is specifically divided into two basic work stages. The first is the information confirmation stage. Through this process, information screening is carried out to remove falsehoods, thus revealing and eliminating false and distorted information, laying the foundation for the entire information optimization process, ensuring the authenticity and reliability of financial accounting signals, and providing not only useful information for decision-making, but also sufficient information to ensure the correctness of decision-making. Second, the accounting stage. The bookkeeping process includes the preparation of vouchers, measurement, recording, categorization, combination, testing, and tabulation. This process is reflected in the specific application of several accounting methods, such as the use of money as a uniform standard of measurement, the setting up of accounting books, the application of accounting classifications, and the application of the formula for testing balances before preparing reports. It can be seen that equating the reflective function of accounting with accounting in the past is not one-sided. In order to prevent distortion of accounting information, the confirmation of financial accounting information should be put in an important position.

3, control function: content, the first thing to be clear is the object and goal of modern accounting control. From the object of control, it controls a legitimate accounting entity. If the entity refers to the independent accounting enterprise, it is composed of a number of positions or links in the business management system. Therefore, in order to exercise accounting control over the process and results of the business activities of the enterprise and to perform its delegated duties, it is natural to set up a department of accounting organization based on that full-time position, which is dedicated to the organization of accounting work. control work. In this way, the duties and powers of the accounting position will be unified. As far as the management objectives set for modern accounting control work are concerned, they are mainly reflected in the continuous improvement of the economic efficiency of the main body of accounting and the unification of the economic efficiency of the enterprise and the economic efficiency of society. If the object of accounting control is unified with the established management objectives, it can be concluded that the accounting organization department, in order to achieve its established control objectives, is based on the legal system, guided by scientific theories, through certain scientific procedures. , using scientific methods and modern means, fully perform the duties assigned to them, exercise the right of management, so that the process of economic and financial activities of the enterprise is in line with the laws of economic activity and the standardized operation of economic activities. This workflow and the dynamic management function embodied in this workflow is "accounting control". Secondly, from the viewpoint of the basic content of modern accounting control, it should include the following six basic aspects: First, financial accounting control and management accounting control; Second, provide financial accounting information, participate in economic decision-making; Third, the accounting department in the process of direct use of financial accounting information for control, such as financial plan implementation of the embodiment of the plan control, cost control, etc.; Fourth, the control of the accounting information system, i.e., through the optimization of financial accounting information process control. optimizing the process control of financial accounting information to prevent information distortion; fifth, the modern accounting from focusing on the use of internal information for control to make full use of market information, scientific and technological information and external financial accounting information for comprehensive control change. At the same time, modern management accounting has changed from the traditional financial cost control to operational cost control; finally, modern accounting control should also include internal audit control.