浅析我国会计环境的现状与改善途径(Analysis of the current situation of accounting environment in China and the ways to improve it).doc
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浅析我国会计环境的现状与改善途径(Analysis of the current situation of accounting environment in China and the ways to improve it)
浅析我国会计环境的现状与改善途径(Analysis of the current situation of accounting environment in China and the ways to improve it)
Analysis of the current situation of accounting environment in China and the ways to improve it
06-18
Abstract: the so-called accounting environment, refers to the accounting for the emergence and development of the internal and external conditions and the sum of the situation. Looking back on the history of accounting development, we can see that the change of the accounting environment is the source of the development of accounting. From the vertical perspective, the stage characteristics are accounting for their own development is closely related to the social political and economic environment; from the horizontal point of view, a countrys accounting characteristics is different from other countries, its root lies in the differences in the accounting environment. This article attempts to combine our national conditions, the characteristics of Chinas accounting environment and its impact are described.
Key words: accounting environment; problems; improvement; measures
With the development of economic globalization, the pace of international accounting coordination has been accelerating in recent years, and more and more countries have joined the ranks of adopting international financial reporting standards. As the worlds largest country attracting foreign investment, Chinas economic and human economy has shown a trend of accelerated growth. In this case, the development of Chinas economy is in fact urgent need for a softball recognized and easy to operate accounting standards. Therefore, our attitude towards international accounting coordination is positive. However, due to the special situation of Chinas economic development, it still faces some specific problems. The road to internationalization of Chinas accounting standards is still a long way to go.
I. connotation of accounting environment
Environment refers to the situation around things, or env
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