会计环境研究初探

On Accounting Environment

会计环境是指会计生存与发展所依赖和依存的环境,它分为会计内部环境与会计外部环境。会计环境是会计理论研究的起点,对会计环境的研究,对于确定会计目标,建立会计体系,发展会计理论以及最终实现会计工作的国际协调都具有极为重要的意义。

The accounting environment is the environemt in which the accounting exists and develops. It fall into two groups: internal and external environment. The accounting environment is the start of the study of accounting, and contributes to the development of the system, the theory and the correspondence of accounting workings.