会计目标与会计环境逻辑关系剖析

An analysis on the relation between accounting objective and accounting environment

本文在剖析了政治、经济、文化、教育、法律等几大环境因素对会计目标的具体影响后指出 ,会计环境对会计目标的影响是分层次、分程度的 ,政治因素和法律因素主要影响会计目标的存在 ,经济因素主要影响会计目标的定位。当一个国家决定构建本国的会计目标时 ,应主要考虑经济因素。本文在最后粗犷地勾勒了会计环境因素与会计目标之间的逻辑关系 。

This thesis analyzes the influences of several environmental factors including the politics、economy、culture、education and law to the accounting goal,then points out that accounting environments have the influence to the accounting goal ,but the influences have different degree and different level. The politics and the law factors affect the exist of the accounting goal primarily, and the economic factor affect the location of accounting goal primarily. When a nation decides to set up its country accounting goal, should consider the economic factor primarily. At last , the thesis describes the economic environmental characteristics in our country crudely and point out the localization of our country accounting goal.