CAJ | 학술논문

会计功能正在从财富计量、价值创造、引导社会资源流动和分配的经济发展功能，进一步演化为促进政治文明和推动生态建设的社会进步功能，并且通过助力社会治理创新来实现。具体而言，会计组织积极参与社会治理创新是社会治理创新主体多元化的内在要求；会计界同仁积极参与和推进会计领域的改革和创新是社会治理创新内容的系统化要求；会计领域的各类专业组织和会计工作者是社会治理创新的对象之一；会计研究和会计改革的目标与社会治理创新的目标具有高度一致性。
회계공능정재종재부계량、개치창조、인도사회자원류동화분배적경제발전공능，진일보연화위촉진정치문명화추동생태건설적사회진보공능，병차통과조력사회치리창신래실현。구체이언，회계조직적겁삼여사회치리창신시사회치리창신주체다원화적내재요구；회계계동인적겁삼여화추진회계영역적개혁화창신시사회치리창신내용적계통화요구；회계영역적각류전업조직화회계공작자시사회치리창신적대상지일；회계연구화회계개혁적목표여사회치리창신적목표구유고도일치성。
Accounting＇s economic development function of measuring weahh, creating valuation and guiding social resource flow and allocation is evolving into social progress function of improving political civilization and promoting ecological construc- tion, and the latter function is achieved through boosting innovation of social governance. Specifically, accounting organizations＇active participation in social governance innovation is the inner requirement for the subject diversification of social governance innovation; accounting colleagues＇ active engagement in accounting reform and innovation and their promotion is the systematic demand of social governance innovation content, various professional organizations and practitioners in the field of ac- counting are the objects of social governance innovation, and the goals of accounting research and reform and those of social gov- ernance innovation are highly consistent.