《会计环境对会计确认与计量的影响》-毕业论文.docVIP

PAGE 精品 精品 会计环境对会计确认与计量的影响 会计环境对会计确认与计量的影响 摘 要 会计的确认与计量是会计理论与实务研究的基本问题。随着中国加入WTO，中国的政治、经济和文化生活等方面都发生了重大的变化，中国的会计环境也在悄然发生着转变。会计的确认和计量，作为会计的重要职能,主要包括了会计记录的确认、编制会计报表的确认、资产计价和收益决定等复杂而多方面的内容。所以一个企业会计活动的前提、发展的趋势都与会计的确认和计量工作息息相关, 密不可分, 而企业会计管理赖以生存的土壤即是会计环境。因此, 会计环境对企业发展起着基础的作用,是企业开展会计活动的舞台。 本文通过对会计环境的内容和重要性进行研究，分析说明当前我国会计环境发生的快速变化，以及面对新的坏境的变化，我们应该如何从外部和内部入手，转变观念，主动学习，跟上形势发展的要求，调整会计确认计量方法，从自身找原因，加强教育培训，提高全员素质，以更好地适应变化了的会计环境，促进会计事业的健康发展。 关键词：会计环境；会计确认；会计计量, 解决对策 Abstract Accounting recognition and measurement is the basic problems of the study of accounting theory and practice. With Chinas accession to WTO, Chinas political, economic and cultural aspects of life have undergone significant changes. Chinas accounting environments are also undergoing changes quietly. Accounting recognition and measurement, as an important function of accounting, mainly including the confirmation of the accounting records, the recognition of preparation of financial statements, asset valuation and earnings determine and other such complex and multifaceted content. Therefore, a prerequisite for corporate accounting activities and development trends with the accounting recognition and measurement are closely related inextricably linked, and the survival soil of the corporate accounting management is accounting environment. Therefore, the accounting environment plays a fundamental role for enterprise development and it carry out the accounting arena for activities of the enterprise. Among them, the internal accounting environment can also be divided into two aspects of the environment and external environment, the firms of China face new environments change, thus, we must change our concepts and be active to learn. The companies should keep abreast of the developing situation, using the new methods of accounting recognition and measurement, as well as finding a cause and strengthening education and training for employees to improve staff quality and promote healthy development of enterprises.