社会主义市场经济条件下会计职能的再思考徐以槎会计作为一门社会经济管理科学，它的理论与方法是随着经济环境的变化而改变，并为适应管理的需要而不断发展。我国自实行改革开放政策以来，全国各地经济发展迅猛，在资源、资金、市场、生产、贸易、投资、技术等方面规模不... Rethinking the Accounting Function under the Condition of Socialist Market Economy Xu Yihang Accounting as a social economy and management science has its theory and method changing with the change of the economic environment and its continuous development in order to meet the needs of management. Since the implementation of the policy of reform and opening up, our country has witnessed rapid economic growth in all parts of the country with no scale, resources, capital, markets, production, trade, investment and technology.