简析会计发展与经济环境关系及发展.docVIP

简析会计发展与经济环境关系 随着社会经济的高速发展，现代会计与经济环境有着十分紧密的联系。 会计的发展对经济环境的作用是双重的，用政治经济学的话来讲就是二者之间存在着辩证统一的关系，相辅相成，相互制约，即社会经济环境在一定程度上决定着会计发展的方向，而会计发展又制约着经济。但是，我国目前的会计核算体系还不够完善，与经济环境之间的关系还不够清楚。因此,在制定会计发展方向时，要充分掌握其处在一个什么样的经济环境之中，这样才能考虑到周围环境对其的影响。基于此，本文就现代会计发展与经济环境的关系进行探讨，首先简单概述现代会计面临的环境，然后从经济体制、经济发展水平、知识经济、经济全球化等四个方面阐述经济环境对现代会计发展的影响，再接着阐述现代会计发展对经济环境造成的影响，在此基础上，理顺经济环境与现代会计发展的关系，最后提出经济环境下现代会计发展的思路。 关键词：经济环境；会计发展；会计准则  1 我国现代会计环境··············································1 1.1 政治环境···················································1 1.2 经济环境···················································1 1.3 文化环境···················································1 1.4 教育环境···················································2 2 经济环境对现代会计发展的影响·······························2 2.1 经济体制的影响············································2 2.2 经济发展水平的影响·······································2 2.3 知识经济的影响············································2 2.4 经济全球化对会计发展的影响······························3 3 现代会计发展对经济环境的影响·······························3 3.1 会计对宏观经济管理的影响································3 3.2 会计对微观经济管理的影响································3 3.3 会计对经济秩序的影响·····································4 4 现代会计发展对经济环境的影响·······························4 4.1 经济离不开会计············································4 4.2 经济环境改变带来的会计问题分析··························4 4.3 会计发展为经济创造良好环境·······························5 5 当前经济形势下的会计发展的建议·····························5 5.1 准确定位会计问题，制定有效解决措施······················5 5.2 顺应会计经济环境，树立正确的会计环境观念···············5 5.3 紧随国际发展标准，提高会计技术设施······················6 结论··································································6 随着网络经济时代的到来以及全球环保意识的加强，衍生了经济环境，网络化、知识化、数字化、信息化是经济环境的本质特征，传统的会计方式、会计信息的传播等都会向现代化、数字化方向发展。会计的发展史告诉我们，会计总是依存于一定的社会经济环境而发展的。而社会经济环境的巨大变革，必然对会计产生巨大的冲击和挑战。随着我国加入WTO，我国经济逐步融入世界经济，我国的经济环境必然会发生较大的变化。我国市场经济体制发生了较大改变，经济环境也从本质上得到了改变。了解会计发展与经济环境之间的关系与相互作用，有利于形成中国特色的环境会计理论与方法，同时也具有一定的时代意义。 1 我国现代会计环境 1.1 政治环境 会计环境的分析，首先必须将其从属政治环境作为分析之根本。因而政府为了促进经济的发展，就必须注重会计作用的发挥。这主要得益于我国在经济发展中采取了多种经济共同