环境变化与会计制度改革

Accounting Environment Changes and Reforms

21世纪以来我国会计领域实施了多项改革。这些改革与会计环境的变化密切相关。会计环境的变化呈现5个特点:全球化、整合化、金融化、技术化和专业化。会计或通过对原来的制度安排做出调整、或通过引入新的制度安排、或通过在制度安排中融入环境变化特点、或通过组织架构的重新安排,针对环境变化做出了有效应对。本文的意义在于通过把会计置于广阔的社会背景下进行分析,促进对会计制度改革的原因和动机的理解。

Since 21 Century many reforms have been initiated in the accounting field in China. These reforms are closely related to the changes of accounting environment. The changes of accounting environment have 5 characteristics： globalization, integration, financialization, technicalization and specialization. Accounting has effectively responded to the environmental changes through adjustment of the old institution, introduction of the new institution, integration of the characteristics of environmental changes into the institution, re-arrangement of the organizational structure. The significance of this paper is that it facilitates the understanding of the reasons and motivations of the accounting reforms through analyzing accounting in the wide social background.