浅谈市场经济与会计的服务职能

Marketing Economy and Service Function of Accounting

我国社会主义市场经济体制的建立 ,对会计的服务功能提出了更高的要求 ,扩展了更宽广的空间 ,同时也为会计服务功能的发展完善创造了有利时机。在会计发展的新的历史时期 ,要加强对会计服务功能的研究 ,并将服务职能作为会计的职能之一加以确认 。

The establishment of our socialist marketing economical system calls for higher requirements of the service function of accounting, has expanded a wider space for the function and provided it with a favourable opportunity for its development and perfection. In the new historical period of the development of accounting, it is necessary to strengthen the study of accounting service function, to identify the service function as one of the functions of accounting and to enrich its zheory.