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在我国第十二个五年规划的带动下,我国的经济发展取得了卓越的成效,成为世界第二大经济体。现如今,增长速度已不再是评定经济发展的唯一指标,可持续发展、以效益为核心的价值体系已成为当前社会发展的主要方向,我国的经济发展进入新常态。而会计作为一种经济管理活动,在社会发展中发挥着越来越重要的作用。会计价值作为会计活动的主要产物,它能够较为真实的反映会计主体的财务状况、经营状况等信息。影响会计价值的因素包括内部会计主体和外部环境两方面,而外部的影响因素又包括经济环境、政治环境、法律环境、融资系统、文化环境等因素构成,其中经济、政治、法律和融资系统因素是属于非文化环境因素,本文就我影响国会计价值的非文化会计环境因素进行了相关探讨。
Driven by the twelfth five-year plan of our country, China’s economic development has achieved remarkable results and has become the second largest economy in the world. Nowadays, the rate of growth is no longer the only indicator for assessing economic development. The value system of sustainable development and profit-taking has become the main direction of social development at present. The economic development of our country has entered a new normal. As an economic management activity, accounting plays an increasingly important role in social development. Accounting value as the main product of accounting activities, it can more truly reflect the financial status of accounting subjects, business conditions and other information. The factors affecting the value of accounting include the internal accounting subjects and the external environment, and the external factors include the economic environment, political environment, legal environment, financing system, cultural environment and other factors, including economic, political, legal and financing system factors Is a non-cultural environmental factors, this article on the impact of the accounting value of non-cultural accounting environmental factors were discussed.