CAJ | 학술논문

会计职能是会计基础理论体系研究的一个重要概念，论文对我国会计职能采用二分法，以基本职能与会计职能其他提法为纲，以时间序列为轴进行了系统梳理。我们的研究表明，会计职能随社会经济发展而得到拓展，会计职能是社会经济发展的产物。
회계직능시회계기출이론체계연구적일개중요개념，논문대아국회계직능채용이분법，이기본직능여회계직능기타제법위강，이시간서렬위축진행료계통소리。아문적연구표명，회계직능수사회경제발전이득도탁전，회계직능시사회경제발전적산물。
The accounting function is one of significant concepts in the theoretic research of accounting fundamentals. This paper applies the law of ＂one dividing into two＂ to China＇s accounting functions, e.g. basic function and other opinions about accounting functions, and makes a systematic review according to time serials. The study indicates that the accounting functions evolve with the development of social economy and that the accounting functions are the products of social and economic development.