论文部分内容阅读
会计是社会科学的一种重要组成部分,在社会发展中占有重要的地位。和其他社会科学一样,会计的发展,受社会环境影响相对较大。根据以往的实践经验来看,社会环境的变化会直接对会计环境产生影响,而会计环境的变化,又会直接对相关的会计理论和会计实务的发展产生影响。本文即将针对会计环境变化对会计发展的影响进行论述,希望能够找到应对会计环境变化发展会计行业的主要措置,以为会计的发展提供有现实意义的参考。
Accounting is an important part of social science and plays an important role in social development. Like other social sciences, the development of accounting is relatively affected by the social environment. According to past practical experience, changes in the social environment will directly affect the accounting environment. Changes in the accounting environment will directly affect the development of related accounting theories and accounting practices. This article will discuss the impact of changes in accounting environment on accounting development, hoping to find the main measures to deal with the changes of accounting environment and development of accounting industry in order to provide practical reference for the development of accounting.