会计环境的变迁是推动会计理论演进的主要力量,这是会计理论界的通识。为此,在经济快速发展的今天,会计工作不仅要得到肯定,同时还应该朝着良性循环的方向发展,为今后的相关工作提供必要的保障。相对而言,传统的会计工作已经不适合目前的经济发展情况,多数研究人员都在致力于建立循环经济会计,以此来获得更高的会计理论成果和更加健全的会计工作体系。 The change of accounting environment is the main force to promote the evolution of accounting theory, which is the general theory of accounting theory. To this end, in today’s rapid economic development, the accounting work must not only be affirmed, but also should move in the direction of a virtuous circle and provide the necessary guarantees for future related work. In contrast, the traditional accounting work is not suitable for the current economic development, most researchers are committed to establishing circular economy accounting, in order to obtain higher accounting theory and more sound accounting system.