我国会计环境问题初探

本文以会计环境为题,从会计环境定义、会计环境要素、会计环境的现状和问题及改善会计环境的措施等方面,用理论和现实分析的方法作了系统探讨和表述。经济越发展会计越重要,会计环境是经济环境的晴雨表,会计环境研究对会计及服务的主体,对社会经济生活都有十分重要的意义。

The paper take accounting environment as topic, from the aspects of the concept, factors, situation and question, improving the measure of the accounting environment, using the theoretical and realistic method to make a systematic discussion and expression. The faster the economic develops, the more important the accounting becomes. The accounting environment is the rain glass of the economic environment. The research of the accounting environment is very important to the accounting, the subject of service and social economic life.