中文摘要：

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。

英文摘要：

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.