试论会计的本质和职能摘要：随着市场经济的不断深入，市场经济的竞争力明显增强，而关于会计管理的各项要求也随之提高。如何在市场经济的冲击中准确的认识自我和进行有效的自我管理，是实现个人或集体加强自身格局规划的前提保障。随着人类社会的不断进步，各项生产力的不断加大，经济和社会结构不断复杂，会计不仅仅是表现财务会计信息的手段，其对于企业重要的意义和职能也在不断的深化。会计在各行各样的作用日益增加，人类的生活已经离不开会计管理的实质作用。会计管理对人们的意义不再是单纯的计算和核算，而是更深层次的研究和运用。因此，如今各界对于会计成分的深入研究也在不断进行，而探索会计的本质和会计的职能课题更是受到了国内外学者的广泛关注，也受到了较大的争议。会计的本质和职能研究也真正成为了经济界的重大话题。会计的本质和职能，是会计内涵和会计特征的具体表现。真正的认识会计的本质和职能，是对会计管理良好运用的保障和发挥会计管理最大化应用实效的真正实现。本文通过对会计本质和会计职能的深入研究和讨论，总结和认清会计的本质和会计的职能，从而实现在经济活动中对会计管理的最大化应用，希望通过该研究最终能够得出对会计实质成分和运用成效的最深刻总结。关键词：会计本质；会计职能；关系；会计监督；会计定义Abstract：Withthedeepeningofthemarketeconomy,competitivemarketeconomy,significantlyenhanced,andtherequirementsonaccountingmanagementincreases.Howaccurateself-understandingandself-managementintheeffectiveimpactofthemarketeconomyistoachievethepatternofindividualorcollectiveplanningtostrengthentheirprotectionofthepremise.Withthecontinuousprogressofhumansociety,increasingtheproductivity,economicandsocialstructuresofincreasingcomplexity,performancemeansmorethanjustaccountingfinancialaccountinginformation,whichisconstantlydeepenthemeaningandimportanceforcorporatefunctions.Theincreasingroleoftheaccountinglinesineveryhumanlifehasbeeninseparablefromthesubstanceoftheroleofaccountingmanagement.Accountingmanagementonpeople'ssensenolongerasimplecalculationandaccounting,butdeeperresearchandapplication.So,nowaccountingforin-depthstudycirclesingredientsareongoing,andtoexplorethenatureofthefunctionsoftheaccountingissuesandaccountingisreceivedextensiveattentionofscholarsathomeandabroad,hasalsobeenabigcontroversy.Thenatureandfunctionsofaccountingresearchhasalsobecomeamajortopicoftherealeconomicsector.Thenatureandfunctionsofaccounting,accountingconnotationandaccountingfeaturesspecificperformance.Realunderstandingofthenatureandfunctionsofaccounting,managementaccountingistoprotectandmaximizeapplicationtoplaytherealeffectivenessoftheuseofgoodaccountingmanagement.Basedonthenatureofaccountingandaccountingfunctionsin-depthstudyanddiscussion,summarizethenatureandfunctionsofaclearunderstandingofaccountingandaccounting,therebymaximizingtheeconomicactivityintheaccountingmanagementhopestoeventuallybeabletocomethroughthestudyofaccountingcompositionanduseofthesubstanceoftheeffectivenessofthemostprofoundsummary.Keywords：accountingfunctions；accountingnatureoftherelationship；ccountingcversight；accountingdefinitions目录摘要.......................................................（1）目录.......................................................（3）一、绪论........................................................（4）二、会计的本质.................................................（5）2.1会计本质的定义..............................................（5）2.2关于会计本质的观点...........................................（6）2.3会计的本质..............................
