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严格来讲,针对会计职业制定的会计准则并不是一项具有真正意义的制度,没有其他法律制度的高度执行性。如果要想提高会计准则的执行力,则必须深入分析制度环境给执行会计准则带来的深刻影响。本文首先提出了探讨制度环境对会计准则执行影响的重要性,然后提出了政治环境、经济环境、法律环境和文化环境等具体制度环境对会计准则执行带来的具体影响。
Strictly speaking, accounting standards for the development of accounting profession is not a real system, there is no other legal system highly enforceable. If you want to improve the implementation of accounting standards, you must thoroughly analyze the institutional environment to the implementation of accounting standards have a profound impact. This paper first put forward to discuss the importance of the institutional environment on the implementation of accounting standards, and then put forward the specific impact of the specific institutional environment such as political environment, economic environment, legal environment and cultural environment on the implementation of accounting standards.