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随着中国加入WTO和现代企业制度改革,在新的经济背景下,无论是会计职能的外延还是内涵都在一定程度上发生了变化,包括核算、监督职能的变化及预测、决策、控制、分析等职能的变化,会计职能的拓展更好的适应了经济发展的需求,是企业实现会计目标的保证。同时,要保证有效发挥会计职能应针对提高会计信息质量及会计人员综合素质等方面采取措施。本文分析了会计职能拓展与转变的前提,具体会计职能的变化及有效发挥会计职能的对策。
With China’s accession to the WTO and the reform of the modern enterprise system, under the new economic background, both the extension and the connotation of accounting functions have changed to some extent, including the changes in accounting and supervisory functions, and the prediction, decision-making, control and analysis And other functions of change, the expansion of accounting functions to better adapt to the needs of economic development, is to ensure that enterprises achieve accounting goals. At the same time, it is necessary to take measures to improve the quality of accounting information and the overall quality of accounting personnel by ensuring that the accounting functions are effectively brought into play. This paper analyzes the premise of the expansion and transformation of accounting functions, the changes of specific accounting functions and the effective countermeasures of accounting functions.