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当今世界环境复杂多变,作为世界环境的一部分,会计环境也例外。本文从会计环境的概念入手,主要探讨了当今会计环境存在的问题,其问题对企业产生的影响,以及企业应对会计环境变化的措施。一、会计环境的概念会计环境是会计工作赖以生存的现实条件,主要由内部会计环境和外部会计环境构成;其中内部会计环境主要包括会计人员自身素质、会计工作独立程度、企业对会计工作的重视程度等,外部环境主要包括政治环境、经济环境、法律环境、科技环境、人文环境等。
The environment in today’s world is complex and volatile, with the exception of the accounting environment as part of the world environment. This article starts with the concept of accounting environment, mainly discusses the problems existing in accounting environment, the impact of its problems on the enterprises and the measures that the enterprises should deal with the changes of accounting environment. First, the concept of accounting environment Accounting environment is the reality of accounting work to survive, mainly by the internal accounting environment and the external accounting environment; of which the internal accounting environment, including accounting personnel themselves, the independence of accounting work, business accounting Emphasis, etc., the external environment includes the political environment, economic environment, legal environment, science and technology environment, cultural environment and so on.