近年来随着我国对外贸易的迅速发展和外国投资的不断增加,我国的财会人员有必要了解西方国家的企业会计制度,以便于办理国际间的财务结算和帐务处理手续。本文拟对西方国家企业会计制度的特点及其社会经济因素作一个简括的介绍,作为我国企业财会人员学习西方企业会计实务的参考. 一、法律和政治因素对企业会计的影响影响企业会计工作的一个重要因素是法律和政治.由于法律和政治对企业会计影响程度的不同,西方企业会计制度可以区分为立法会计和非立法会计.所谓立法会计是指由政府制定会计法规,各个企业实 In recent years, with the rapid development of China’s foreign trade and increasing foreign investment, it is necessary for Chinese financial accountants to understand the enterprise accounting system in the western countries in order to handle international financial settlement and accounting procedures. This article intends to make a brief introduction to the characteristics of the enterprise accounting system in the western countries and its socio-economic factors, as a reference for our country’s enterprise finance and accounting personnel to study the accounting practices of the western enterprises.First, the legal and political factors affect the accounting of enterprises affect the accounting work An important factor is the law and politics .Because of the different influence of law and politics on the accounting of enterprises, the accounting system of western enterprises can be divided into the legislative accounting and the non-legislative accounting. The so-called legislative accounting refers to the government to formulate accounting rules and regulations,