也谈会计的控制职能

On the Controlling Function of Accounting

控制是会计的基本职能之一。简单地说会计控制过程,就是利用会计方法对经济活动进行及时控制和反馈控制的过程。一方面是对已经发生的事务进行较好的评价和总结,另一方面是为了能够较好地把握未来,更好地对未来事项进行有效的控制。

Controlling is one of the fundamental functions of accounting. Simply speaking, the process of accounting controlling is that of prompt controlling and feedback controlling of financial activities by means of accounting methods. On the one hand, it is the assessment and summary of the activities that have taken place ; on the other, it is for the purpose of better understanding and more effective controlling of the future financial activities.