会计作为一个信息系统,总是服务于一定社会经济环境下的某个经济主体,而每个经济主体必然收一定的社会经济环境影响和制约而从事各项经济活动,所以会计总是与特定的经济环境相适应,并随之它的发展而发展。进一步更新财务会计创新理念,推荐财务会计改革是实现财务会计的实质性转变的迫切需要。1.企业财务会计目转变的重要性经济环境的变化对企业的经营产生了直接的冲击,经济环境变化成为影响企业发展的重要因素,其影响作用体现在对企业财务会计的影响, As an information system, accounting always serves an economic subject under a certain social and economic environment. While each economic entity inevitably receives certain social and economic environment influences and constraints and engages in various economic activities, accounting is always associated with a specific Economic environment adapt, and with its development and development. To further update the concept of financial accounting innovation, recommending financial accounting reform is an urgent need to achieve substantial changes in financial accounting. The importance of the changes in the financial accounting entries The changes in the economic environment have a direct impact on the operation of enterprises, the economic environment changes have become an important factor affecting the development of enterprises, and its impact is reflected in the impact on corporate financial accounting,