【摘要】 本文认为,会计的社会需要性和社会约束性形成了会计的社会性,其本质是社会产品价值分配的有序性。会计是社会产品分配的平台系统,承载着其它各种分配手段和分配形式的组合和运作,会计本原是人们在社会再生产过程中对社会性产品进行连续、系统的价值分配活动。会计产生和发展的基础是人们对社会产品进行社会性分配的需要,会计具有反映、分配、监督的基本职能。更多还原

【Abstract】 This paper considers that social needs and social restrictions of accounting form accounting sociality,and its essence is the orderliness of the value distribution of social goods.Accounting is the platform system of the distribution of social goods,combinates and operates other distribution measures and distribution forms.The essence of accounting is a serial activities of the production process of social goods.The basis of coming to being and development of accounting is to meet the need of social distribution of social goods.Accounting has the basic function of reflection,distribution and supervision.更多还原