会计环境对会计发展变化的影响研究

The Study of the Accounting Environment—How It Affects the Accounting Development

会计环境指会计周围所处的各种条件与状况。会计环境究竟包括哪些方面 ,不同人有不同认识。有人认为 ,会计的社会经济环境分为社会文化环境、政治环境、法律环境、经济环境与教育环境。有人认为 ,会计的社会环境分为政治法律环境、教育文化环境、经济环境。还有人认为 ,能够对会计产生影响的环境因素 ,主要有经济因素、法律因素、政治因素、社会文化因素、教育因素、历史传统因素、科技因素、自然环境因素、会计主体因素和会计学科的相关学科因素等。在会计环境的各种因素中 ,有些是主要的因素 ,有些是次要的因素 ,从各种因素对会计的影响来分析 ,我们认为主要的环境因素是政治环境因素、法律环境因素、经济环境因素、科技环境因素和管理环境因素。

The accounting environment references to all kinds of condition it is facing What condition the accounting system contains?There are various of opinion about it Some one think the accounting environment includes cultural,political,legal,economic and education environment,others think itinclude shistory and tra ditionenvironmentas wellass cience and technology,the accountingentity besides above Ibelieve there are main factors suchaspolitical,legal,economic,science and technology,managing one while the others are subordination