论文部分内容阅读
所谓会计环境,是指会计在处理单位或部门可用货币计量的经济活动时所面对的特定时间和空间,亦即存在的客观条件与外在因素。会计的产生和发展与其生存环境息息相关,特定时期的会计发展水平是以该时期的会计环境为前提的。环境决定着会计思想、会计行为、会计组织、会计制度以及会计实务的发展水平。当前,我国正进行着一场亘古未有的改革,社会主义市场经济体制逐步形成。变化中的环境不断地向会计提出新课题、新要求,因此,为适应我国改革开放之形势需要,积极深入地开展环境对会计影响的探讨和研究,对于深化会计改革,建立和发展会计理论和实务,有着积极的理论和现实意义。
The so-called accounting environment refers to the specific time and space that accountants face when they deal with the economic activities that the units or departments can measure in the currency, that is, the objective conditions and extrinsic factors that exist. The emergence and development of accounting are closely related to its living environment. The accounting development level in a specific period is based on the accounting environment in this period. Environment determines the level of development of accounting thinking, accounting behavior, accounting organization, accounting system and accounting practice. At present, our country is carrying on an unprecedented reform and the socialist market economic system is gradually taking shape. Therefore, in order to meet the needs of the situation of China’s reform and opening up, we should actively and thoroughly explore and study the impact of the environment on accounting, deepen the reform of accounting, establish and develop the accounting theory and the new accounting standards, Practice, has a positive theoretical and practical significance.