“两论”合一的会计本质——基于会计职能视角

The Combination of Two Theories of the Essence of Accounting into One——In View of Basic Functions of Accounting

目前我国会计理论界关于会计本质的认识主要有两种观点:会计管理话动论和信息系统论。基于会计职能的视角,比较两种理论的优缺点,得出会计是以处理价值信息为基础的控制系统,即"两论"结合的观点。

At present there are two main theories about the essence of accounting in China： management activities perspective and information system perspective. Compared the merits and demerits of two theories based on the pperspective of accounting functions, the paper draws a conclusion that accounting is a control system for processing valuable information.