一.增强会计服务功能是会计信息使用者的迫切需求 在社会主义市场经济条件下,由于政府职能的转变,政府与企业的关系发生很大变化,企业已逐渐成为独立经营、自负盈亏的经济实体,多元化的筹资已取代了计划经济体制下国 I. Strengthening the Function of Accounting Services Is Urgent Needs of Users of Accounting Information Under the condition of socialist market economy, due to the change of government functions, the relationship between the government and the enterprises has undergone great changes. The enterprises have gradually become independent and self-financing economic entities , Diversified funding has replaced the planned economy under the system