当前我国会计环境若干问题分析.docVIP

2014届 　　 　　　 　　　　分类号：F230 　　　　　　　　　　　　　　　　　 单位代码 ：10452 毕业论文 当前我国会计环境若干问题分析 　　　　　　 姓 名　 彭杰玉 　　　　　 学 号　　　 摘 要 本文以会计环境为题，从会计环境的定义、会计环境要素、会计环境的现状和问题以及改善会计环境的措施等方面，用理论和现实分析的方法作了系统讨论和表述。经济越发展，会计越重要。会计环境是由多种因素构成的统一体，是会计赖以产生、存在和发展的客观条件。会计环境主要包括：政治经济体质、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。随着知识经济的发展，会计环境发生了巨大的变化。会计环境是经济环境的晴雨表，会计环境研究对会计及服务的主题，对社会经济生活都有一分重要的意义。 关键词：会计环境;会计环境要素;问题 ABSTRAT The paper take accounting environment as topic: from the aspects of the concept, factors, situation and question, improving the measure of the accounting environment, using the theoretical and realistic method to make a systematic discussion and expression The fast the economic develops, the more important the accounting becomes. Accounting environment is an organic entity, which is composed of various interacting, interrelated elements, meanwhile, is an objective condition of which accounting closely depends on its emergence, existence and development. 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. With the development of economy based knowledge, immense vicissitudes, especially in the accounting environment, have taken place in China. The accounting environment is the rain glass of the economic environment. The research of the accounting environment is very important to the accounting, the subject of service and social economic life. Key words: accounting environment; accounting environment factors; question 目 录 摘要······························································································Ⅱ ABSTRACT····················································································Ⅱ 1引言·····························