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| 摘要: |
| 会计监督不是会计的首要职能 ,只有会计反映才是会计的最本质职能 |
| 关键词: 会计,监督职能,反映职能 |
| DOI： |
| 分类号:F231.6 |
| 基金项目: |
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| Supervisory Function Is Not the Major Role of the Accountants |
|
丁时勇' target='_blank'>Ding Shiyong
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| Abstract: |
| The supervisory function of accounting is not the main role of the accountants. It is the accounting reflection that is the essential role of accounting. |
| Key words: accounting, supervisory function, reflecting function |
