关于会计职能、应该说既是一个古老的话题,同时又是一个崭新的理论界探讨的热点。说其古老,是因为自会计产生之日始,理论上即有了关于其职能的阐述和争论;而言其现代,则是因为随着当前我国改革开放的逐步深入和拓展,市场经济渐趋完善,在新的形势卜（即出现了新的会计环境）,人们开始重新对传统的会计理论进行审视和论证,对于会计职能纷纷提出了诸多新的见解。 As for the accounting function, it should be said that it is not only an ancient topic, but also a new hot topic explored by theorists. To speak of its ancient history is because, since the day of the accountants’ establishment, theory elaborated on and debated its functions. In modern terms, it is because with the gradual deepening and expansion of China’s reform and opening up at present, the market economy has become more and more popular Perfect, in the new situation Bu (that is, the emergence of a new accounting environment), people began to re-examine the traditional accounting theory and argumentation, the accounting functions have put forward many new ideas.