企业会计环境研究
本站原创 论文中文摘要：我国目前会计信息质量不如人意，假会计信息屡禁不止，十年的努力仍收效甚微。究其原因，会计执业环境乃主要根源。会计环境，包括政治经济体制、法律体制、社会习俗、教育文化、科学文化、企业管理与战略规划、会计职业教育与自律、会计思想与会计人员等诸多内容。会计环境直接作用于会计实践，决定着会计发展的方向。从会计产生的历史来看，会计是会计环境发展变化到了一定阶段的产物；从会计的发展看，会计的每一次发展都是会计环境变化的结果。本文共分八章，分别就影响会计工作的十八个小环境进行了分析，研究表明，越是富裕的地区，会计的地位越高，会计的作用较之贫困地区更能得到发挥，对会计的发展做出的贡献也就越大；政治环境对会计产生着强制性的影响；法律环境规范着会计核算体系，完善着会计监督体系；教育环境从培养目标、课程体系、教师队伍、实务界的参与和后续教育等方面影响着会计人的行为；科技环境对会计的发展起着巨大的推动作用，企业自身从战略目标的制定、战略实施的内容、战略执行信息的反馈等方面要求会计人员予以配合，并针对不同的阶段采用不同的会计政策；行业环境对会计的影响主要是通过企业会计制度来实施和完成；相关利益群体环境对会计信息的披露从不同角度提出了要求；会计目标环境在会计系统中为会计实践活动指明了目的与方向；会计文化环境规范、引导、激励着会计人的会计行为；国际会计环境对会计的影响主要表现在企业会计的趋势和政府会计主管部门不断颁发的会计改革政策上
Abstract（英文摘要）： The quality of accounting information isn’t satiied by people in our country. Cheating accounting information produced all the time and never be eliminated. Though the government he taken some ways to decline it over lOyears efforts, all proved in vain. The study of it showed that accounting environment is the main reason which caused pretended finance and accounting information. Accounting environment involves respects, such as political and economic systems, law systems, social customs, education and culture, enterprise management and strategic planning, accountants’ professional education and self-discipline, as well as accounting thought and accountant. Accounting environment play a direct role in accounting practice, decides the quality and quantity of accounting information as well as the direction of the accounting development.8 chapters and ISentail factors make up the article. After analyzing these accounting environments, the article showed that the richer the region is , the higher status the accounting is accounting in such regions does greater contribution to the development of accounting than that in poor regions. The setting-up of the government agencies and the allocation of the power in politics he forceful influence on accounting. The environment of law standardizes the system of accounting and perfects the system of accounting supervision. The environment of education affects the practice made by accountant from the purpose of training, the design of the courses, teachers and accountants to the follow-up education. The environment of science and technology always plays a great role in propelling the development of accounting. Enterprise requires the accountant to take concerted action in the making of strategic objective, the carrying out of the enterprise’s strategy and obtaining feedback on practice in formation. The influence made by industry environment to accounting is Mainly carried out and completed by industry accounting system. Accounting culture standardizes , guides and motivates accountants to improve the level of accounting practice. The influence of Accounting international environment was mainly shown up on accounting reform policies published by government and the development trend of enterprise accounting
论文关键词： 企业；会计；环境；研究；
Key words（英文摘要）： Firm；Accounting；Environment；study；
Abstract（英文摘要）： The quality of accounting information isn’t satiied by people in our country. Cheating accounting information produced all the time and never be eliminated. Though the government he taken some ways to decline it over lOyears efforts, all proved in vain. The study of it showed that accounting environment is the main reason which caused pretended finance and accounting information. Accounting environment involves respects, such as political and economic systems, law systems, social customs, education and culture, enterprise management and strategic planning, accountants’ professional education and self-discipline, as well as accounting thought and accountant. Accounting environment play a direct role in accounting practice, decides the quality and quantity of accounting information as well as the direction of the accounting development.8 chapters and ISentail factors make up the article. After analyzing these accounting environments, the article showed that the richer the region is , the higher status the accounting is accounting in such regions does greater contribution to the development of accounting than that in poor regions. The setting-up of the government agencies and the allocation of the power in politics he forceful influence on accounting. The environment of law standardizes the system of accounting and perfects the system of accounting supervision. The environment of education affects the practice made by accountant from the purpose of training, the design of the courses, teachers and accountants to the follow-up education. The environment of science and technology always plays a great role in propelling the development of accounting. Enterprise requires the accountant to take concerted action in the making of strategic objective, the carrying out of the enterprise’s strategy and obtaining feedback on practice in formation. The influence made by industry environment to accounting is Mainly carried out and completed by industry accounting system. Accounting culture standardizes , guides and motivates accountants to improve the level of accounting practice. The influence of Accounting international environment was mainly shown up on accounting reform policies published by government and the development trend of enterprise accounting
论文关键词： 企业；会计；环境；研究；
Key words（英文摘要）： Firm；Accounting；Environment；study；