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研究现代产权制度下会计的地位和作用，既是现代企业制度建设的一项重要内容，也是今后一段时间内我国会计改革所面临的重要任务，本文拟就此问题作一些探讨。一、会计的地位与作用及其二者之间的关系１．会计的地位。是指在企业的各种利益关系中所处的位置及与之相应的权利、
Studying the status and function of accounting under the modern property right system is not only an important part of the construction of modern enterprise system but also an important task facing our country’s accounting reform in the coming period. This article intends to make some discussions on this issue. First, the status and role of accounting and the relationship between the two 1. The status of accounting. Refers to the position of the various interests in the enterprise and the corresponding rights,