2021年会计毕业论文会计环境对会计发展的影响.docVIP

摘要 当今世界经济发展日益全球化，发展高科技和资本技术密集型产业，区域经济连续发展。 一个国家会计环境决定了这个国家会计发展水平和基础特征，会计环境改变直接影响和制约着中国会计发展。现在中国会计信息质量不尽如意，虚假会计信息满天飞，即使国家制订种种方法和措施，但仍收效甚微。究其原因，会计环境是关键根源。会计环境直接作用于会计实践，决定着会计信息质量，决定会计发展方向，决定着会计思想、会计理论、会计组织、会计法制和其它会计工作发展水平高低和发展速度快慢客观历史条件及特殊情况。从会计产生历史来看，会计是会计环境发展改变到一定阶段产物；从会计发展来看，会计每一次发展全部是会计环境改变结果。在会计环境多种原因中，有些是关键，有些是次要。本文关键从多种环境原因对会计影响来分析，认为关键环境原因是经济环境原因、政治环境原因、法律环境原因、科技环境原因和管理环境原因，分别研究多种原因对会计发展主动影响和消极影响，最终针对会计环境改变提出中国会计健康发展应对方法。 【关键词】 会计环境 会计发展改变 主动意义 消极意义 方法 Abstract The development of the world economy globalization, the development of high-tech and capital and technology intensive industry, sustainable development of regional economy. A countrys accounting environment determines the level of development and the basic characteristics of national accounting, accounting environment changes directly influence and restrict the development of accounting of our country. At present, the quality of accounting information in China is not perfect, the false accounting information exist everywhere, although the country making measures, but still have little effect. Investigate its reason, accounting environment is the main source of. Accounting environment play a direct role in accounting practice, determines the quality of accounting information, decide the direction of accounting development, determines the accounting theory, accounting theory, accounting organizations, accounting legal system as well as the objective historical conditions of other accounting work development level and development speed and special circumstances. Arising from the accounting history, accounting is a product of a certain stage of development and change of the accounting environment; from the perspective of the development of accounting, the accounting of each development are the result of changes in accounting environment. Various factors in accounting environment, some are the main, some secondary. This article mainly from the various environmental factors to analyze the impact of the ac