试论社会环境与会计

On the Relationship Between The Social Environment and Accounting

社会环境与会计之间的关系，现有的研究绝大多数侧重于描述性，侧重于说明社会环境对会计的影响．本文试图从更深的层次上解释为什么社会环境与会计之间存在着一定的依存关系；并且认为，这种关系不仅表现为社会环境对会计的促进和制约，也表现为会计对社会环境的反作用．

The relationship between the social environment and accounting has being studied more and more.But the great majority of present studies emphasis on descring and illustrating the influence of the social environment on accounting.This paper tries to explain why the relationship between the social environment and accounting is interdependent.In addition,the relationship shous,I think,that not only the social environment promotes or restricts the development of accounting,but also accounting promotes or restricts the development of the social environment.