论我国会计环境的变迁.doc

论我国会计环境的变迁 摘 要 新中国成立六十年来，随着政治、经济和文化等方面均取得了举世瞩目的成就，我国在国际社会政治事务中的地位日益提升，对世界经济发展的影响力越来越大，在促进人类社会发展与进步中发挥着日益重要的作用。伴随着六十年经济发展，我国会计在波折中前进、在摸索中创新，既有辉煌的过去，也有曲折的历程，现已在国际会计舞台中扮演着重要的角色。新中国六十年间的会计流行语，不仅记录着我国经济发展的曲折历程、呈现出不同阶段会计发展的时代特征、折射出会计实务与理论的变迁轨迹、体现出不同时期会计发展的方向和主流，更演绎着我国经济发展与会计理论演进相互依存的规律。本文以新中国经济建设不同时期的环境变化作为基础，从会计“流行语”变迁这个特殊的视角，以我国企业会计制度为代表的会计规范体系演变过程作为主要线索，对不同阶段会计制度变迁与会计理论研究问题进行梳理，以有助于加深对经济越发展、会计越重要这一历史演进规律的认识，进而指导新历史条件下的我国会计改革与发展的实践。 关键词：会计环境；环境；变迁 On the changes of Chinas accounting environment Abstract The new Chinese was founded sixty years, along with the political, economic and cultural aspects have gained the success that attract worldwide attention, Chinas position in the international community in political affairs is increasing, more and more influence on the development of the world economy, in the promotion of human social development and progress plays an increasingly important role. With the economic development of sixty years, Chinas accounting forward, innovation in the dark in the twists and turns, both to have the magnificent past, also have a tortuous course, now plays an important role in the international accounting stage. The new Chinese sixty years accounting popular language, not only records showing the winding course, Chinas economic development in different stages of accounting development characteristics of the times, which reflects changes in the trajectory, accounting theory and practice reflect the direction and the mainstream of accounting development in different periods, the more the interpretation of Chinas economic development and the evolution of accounting theory of interdependence the rules. In this paper, based on the new Chinese as economic construction in different periods of environmental change, from accounting buzzwords change the special angle of view, the evolution process of the system of accounting standard in our country enterprise accounting system represented as a main clue, the accounting system of different stage