会计是一门经济管理科学，会计工作是经济管理的重要组成部分，随着社会经济

会计是一门经济管理科学，会计工作是经济管理的重要组成部分，随着社会经济的发展和管理的现代化，会计的职能也体现得更为明显，它贯穿经济活动的各个领域。会计职能既关系到对会计本质的揭示，又关系到对会计功能作用的认定，并最终影响到社会对会计工作做出公正之评价。会计职能和作用之间的关系是不可分割的。职能是会计本身固有的机能和功能，也可谓是它潜在的作用，而作用则是行使职能的结果或表现。研究会计职能作用的目的，不在于说明它有哪些职能作用而在于通过对会计职能作用及内在联系的认识，更好地发挥、利用其职能作用

Accounting is an economic management science. Accounting is an important part of economic management. With the development of social economy and the modernization of management, the function of accounting is more obvious. It runs through all fields of economic activities. Accounting function is not only related to the disclosure of the essence of accounting, but also related to the identification of the role of accounting function, and ultimately affect the society to make a fair evaluation of accounting work. The relationship between accounting function and function is inseparable. Function is the inherent function and function of accounting itself, which can be described as its potential function, and the function is the result or performance of exercising the function. The purpose of studying the function of accounting function is not to explain what it has, but to better play and make use of its function through the understanding of the function and internal relationship of accounting function

Accounting is an economic management science, and accounting work is an important part of economic management. With the development of social economy and the modernization of management, the functions of accounting are more obvious, and it runs through all fields of economic activities. Accounting function is not only related to revealing the essence of accounting, but also related to identifying the function of accounting, which ultimately affects the society's fair evaluation of accounting work. The relationship between accounting functions and roles is inseparable. Function is the inherent function and function of accounting itself, and it can also be described as its potential function, and the function is the result or performance of exercising the function. The purpose of studying the accounting function is not to explain what functions it has, but to give full play to and make use of its functions through the understanding of the accounting function and its internal relations.