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会计作为一门社会科学,为商品生产者提供会计信息,使得他们据以作出正确的财务决策,从而推动整个往会获得效益和得到发展。与此同时,它又作为社会产物,依赖于社会环境的变化而变化。封建社会产生了官厅会计,手工业生产和商业的发展出现了复式簿记。工业革命以后的资本主义迅速发展,又诞生了近代财务会计与管理会计。会计的发展与社会环境的变化息息相关。然而,社会环境的变动为什么会引起会计的变化?其影响因素又是哪些呢?均值得探讨和研究。笔者认为,研究环境对会计的
Accounting as a social science provides commodity producers with accounting information that allows them to make the right financial decisions that drive the entire economy to benefit and grow. At the same time, it changes as a social product, depending on changes in the social environment. Feudal society produced the accounting of the government, handicraft production and commercial development appeared double entry bookkeeping. The rapid development of capitalism after the industrial revolution, but also the birth of modern financial accounting and management accounting. The development of accounting is closely related to the changes of social environment. However, why the change of social environment will cause the change of accounting? And what are the influencing factors? It is worth to explore and study. The author believes that the research environment for accounting