略论会计的协同职能

Discussion of the Coordination Function of Accounting

在市场经济的背景下,企业是市场的主体,是专门从事价值增值活动的组织,经济利益是企业主要的追求目标。作为企业经营管理活动重要组成部分的会计,要对企业的经营管理活动进行反映与控制,即核算与监督。在核算与监督的过程中,会计要对各种经济利益关系进行平衡与博弈,在维护会计主体自身利益的同时,配合、协同企业管理当局公允地处理好与各个方面的经济利益关系,以保障企业经营活动的顺畅开展,这其实就是发挥会计的协同职能。因此,为了更好地发挥会计的协同职能,推动和促进企业价值增值活动的良性发展,就应当首先研究、认识、正视和确认会计的协同职能。

In market economy, enterprises are the main body of the market. An enterprise is an organiza- tion specializing in value-added activities with economic interests as its primary goal. As an important part in an enterprise, the accountancy should reflect and control its management activities, namely, accounting and supervision. In this process, the accountancy should balance various economic interests, maintaining the accounting entity＇s own interest and meanwhile, coordinating the enterprise management authority＇s fair dealing with various aspects of economic interests to ensure the smooth development of business activities. This is the actual exertion of the coordination function, which should, theretore, be learned and acknowledged first tor better performance of the function and thus promoting the development of value-added activities in enterprises.