会计理论探索中一个最棘手的问题,莫过于“会计职能”了。深刻地揭示会计的职能,理顺它同其他会计理论问题的关系,关系到会计理论体系的建立与完善。会计究竟有哪些职能?是人们认识会计这一事物的无限过程。就目前来说,我认为,会计具有“描绘”职能,即描绘价值运动的状态结构、历史和趋势。反映是会计描绘职能的核心,但反映一般是比较被动的,并且主要注重于价值运动的历史,即通过对价值运动历史的反映来揭示价值运动的状态和结构。描绘却不同,除了被动的反映,还包含着主 One of the most intractable problems in the exploration of accounting theory is the “accounting function”. Revealing the function of accounting profoundly and straightening out its relationship with other accounting theory issues are related to the establishment and improvement of accounting theory system. Accounting exactly what functions? People understand the accounting process of this thing unlimited. For the time being, I think accounting has a “delineation” function, the state structure, history, and trends that characterize value movements. Reflecting is the core of the accounting delineation function, but the reflections are generally more passive and mainly focus on the history of value movement, that is, the status and structure of value movement are revealed through the reflection of the history of value movement. Tracing is different, in addition to passive reflection, but also contains the Lord