【摘要】 服务是社会分工的必然产物和重要部门 ,服务劳动能够创造新价值 ;作为一种特殊的服务劳动 ,会计服务劳动的专业化和会计服务业的产业化是社会化大生产和社会分工的产物 ,会计服务劳动也能够创造新价值 ;会计服务的商品化和产业化是会计价值加速创造和实现的推动力。更多还原

【Abstract】 Service is a necessary result of the division of social labor, and the service labor produces values;As a special service labor,the accounting service is also a necessary result of the division of social labor,and it produces values as well;It is the commercialization and industrialization of the accounting service that speed up to bring about its values.更多还原