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会计环境论作为现代会计理论体系中的一个重要组成部分,同时也是现代会计科学研究的一个重要成果。人和事物周围情况条件的总和称为环境,人必须与自然环境、经济环境和社会环境和谐相处才能保持自身的平衡。本文对会计环境的影响因素进行分析,从主客观两大角度展开。客观因素包括政治、经济、法律、社会文化教育、科学技术环境等因素。主观方面包括会计人员素质、会计工作手段和方法、会计模式等内容。
Accounting theory of the environment as an important part of modern accounting theory, but also an important achievement of modern accounting science. People and things around the conditions and conditions called the environment, people must be in harmony with the natural environment, economic environment and social environment in order to maintain their own balance. This article analyzes the influencing factors of the accounting environment, starting from the subjective and objective perspectives. Objective factors include political, economic, legal, social and cultural education, science and technology environment and other factors. Subjective aspects include the quality of accounting staff, accounting methods and methods of work, accounting mode and so on.