谈社会环境对财务会计的影响

On Social Environment's Impact on Financial Accountancy

会计的产生和发展与其生存环境息息相关,特定时期的会计发展水平是以该时期的社会经济环境为前提的。改革开放以后,我国社会经济环境发生了巨大的变化,势必对财务会计提出新的要求。就我国社会经济环境对财务会计的影响进行了不同层面的探讨,分析了财务会计的改革进程。

The development of accountancy has been closely connected with its living environment. The developing standard of accountancy of a certain period is determined by its social and economic environment. The social and economic environment of China has changed enormously since we took the reform and opening - up policy, which certainly put forward a new demand for the financial accountancy. This article discusses the social and economic environment＇ s impact on financial accountancy on different aspects.