在新经济条件下,企业发展的内外部环境发生了巨大的变化,对会计发挥管理职能以适应新形式变化并服务企业发展战略提出了新的要求。本文在界定新经济环境和分析会计的管理职能的基础上,论述了新经济条件下会计管理职能存在的问题,并针对这些问题给出了相应的解决措施。 Under the conditions of the new economy, the internal and external environment for the development of enterprises has undergone tremendous changes, putting forward new requirements for accounting to play a management role in order to adapt to new forms of change and serve the enterprise development strategy. On the basis of defining the new economic environment and analyzing the management functions of accounting, this paper discusses the problems existing in accounting management under the new economic conditions and gives corresponding solutions to these problems.