高等教育自学考试毕业论文封面.doc

高等教育自学考试毕业论文封面市地： 年 月 日专 业姓 名联系电话准考证号档 案 号通讯地址邮 编论文题目论文页数指导教师指导教师评估签 名评 审 意 见签 名答辩评估签 名毕业考核成绩主考院校签章年 月 日论会计职能摘要知识经济时代的到来，会计工作的各个方面都会发生重大的变化，首先要抓住这个契机和积极研究会计职能的转变方能充分发挥会计工作的作用，本文通过对会计职能的概念的解析，会计本质、会计环境、会计目标与会计职能的关系阐述了会计的基本职能，论证了会计所能做的就是为与企业利益相关的各方和为提高企业的经济效益与竞争能力提供财务信息，对会计工作、会计人员的行为的监督，对企业经济活动的合法性、合理性的监督。得出了会计职能在会计工作中扮演重要角色的结论。【关键字】：会计核算 会计监督 会计本质 会计环境 会计目标Theory of accounting functionThe coming of the knowledge economy time, accounting all aspects of the work will produce great changes, to seize the opportunity and the first positive study of accounting function change can give full play to the role of accounting work, this article through to the concept of accounting function analysis, accounting essence, accounting environment, accounting objective and the relationship of accounting function expounded the basic functions of the accounting, and demonstrates the accounting can do is for the interests of all parties and enterprise and to improve the economic benefit of enterprise and competition ability to provide the financial information, the accounting work, accounting personnel to supervise the behavior of economic activities in the enterprise, validity, the rationality of the supervision. Obtained in accounting work of accounting function to play an important role in conclusion.【Keywords】accounting accounting superv