近年来,我国会计理论界正在进行一系列会计改革的探索。由于会计受到社会、政治、经济等一系列环境的影响,因此,探索会计改革,首先要了解影响会计的各种环境因素。本文试就影响会计理论和实务的一般环境因素作一简要介绍,以供探讨。一、科学技术的进步和其他学科的影响科学技术上的每一次重大突破都对会计产生重大影响。十八世纪蒸气机车的发明导致了产业革命,反映在会计 In recent years, China’s accounting theory is undergoing a series of exploration of accounting reform. As accounting is influenced by a series of social, political and economic environments, to explore accounting reform, we must first understand the various environmental factors that affect accounting. This article tries to make a brief introduction on the general environmental factors that affect the theory and practice of accounting, for discussion. First, the progress of science and technology and the impact of other disciplines Each major scientific and technological breakthroughs have a significant impact on accounting. The invention of the 18th-century steam locomotive led to the industrial revolution, reflected in accounting