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会计信息是会计对象的反映,是会计对象展现出信息的细致化和系统化,会计信息也是会计职能的基础,会计职能是信息需求的具体体现。会计职能的不断扩展源自于人们对于会计信息的需求,由于市场的不断发展和会计信息需求的不断社会化,会计职能也处于不断拓展之中,具体的表现有会计理论的突破、会计实践的改善、以及宏观调控和市场调节的结合。立足于新的市场经济环境,以会计信息需求社会化为契机,探讨会计职能的扩展,具有十分重要的意义。
Accounting information is a reflection of accounting objects. Accounting objects show detailed and systematic information. Accounting information is also the basis of accounting functions. Accounting functions are the concrete manifestation of information requirements. The continuous expansion of accounting functions stems from people’s demand for accounting information. Due to the continuous development of the market and the continuous socialization of accounting information, the accounting functions are constantly expanding. The specific performance is the breakthrough of accounting theory. The accounting practice Improve, and the combination of macro-control and market regulation. Based on the new market economic environment, taking the socialization of accounting information needs as an opportunity to discuss the expansion of accounting functions is of great significance.