一、社会生产与使用核算的作用和地位社会生产与使用核算的主要作用,在于核算社会再生产成果及其使用情况,特别是社会生产最终成果的价值形成和价值构成,以及这些最终成果使用于积累和消费的情况,反映社 I. The Role and Status of Social Production and Utilization Accounting The major role of social production and use accounting lies in accounting for the outcome of social reproduction and its use, especially the value formation and value composition of the final outcome of social production, and the use of these final results in accumulation And consumption of the situation, reflecting the community