论新时期会计职能的定位

Study on Realizing of Accounting Function in New Times

会计职能是会计在经济管理中固有的功能,它随着社会的不断发展而发展。本文首先分析了会计环境变化及信息技术发展对会计职能的影响;进而就新时期会计职能的定位进行了探讨;最后就当今社会的发展现状对会计职能的发展提出了一些新的思考。

The paper first analyzes the influence on accounting function with changes of accounting environment and development of information technology, the realizing of accounting function is then discussed. Finally, the paper put forward reflection to development of accounting function in status quo.