试论当今的会计环境.pdfVIP

On the Current Accounting Environment Abstract With the development brought about by the reform and opening up, the rapid economic progress and the increasingly fierce market competition, the objective environment in which accounting is located has gradually become passive. With the help of in-depth study of relevant documents and related topics, it is possible to have a preliminary prediction and analysis of the future accounting market, mainly using document analysis and data analysis. It is discussed in three parts, namely what, why and how to do as its framework. After analyzing the relevant documents and materials, this paper summarizes six influencing factors, and then further analyzes a series of problems existing in the accounting environment. In view of these problems, it plans relevant measures to create a standardized accounting environment, so as to play the normative role of the accounting environment, maintain the basic stability of the accounting market, and vigorously develop social productivity. Key words: Accounting; Environment; Management; Economy; Enterprise II 目 录 摘 要 I AbstractII 一．引言1 （一）研究目的和意义1 （二）研究现状1 二、会计与会计环境的内涵1 三、影响会计环境的因素2 （一）经济 素2 （二）政治因素2 （三）法律因素2 （四）文化因素3 （五）科技因素3 （六）教育因素3 四、我国会计环境存在的问题4 （一）日常管理机制不够完善，容易出现漏洞4 （二）会计信息缺乏真实性4 （三）会计从业人员素质有待提高4 （四）企业管理者缺乏专业的管理意识5 （五）社会诚信理念缺失5 （六）我国会计规范化与国际标准差距较大6 五、营造规范化的会计环境6 （一）加强会计的日常基础工作，推进会计管理的科学化，制度化6 （二）提高会计人员的专业素养，增强其职业判断能力6 （三）建立完善的会计信息系统，加强财务的监控控制，强化内在约束 机制7 （四）加大对违法行为的处罚力度7 （五）加快会计的国际化进程，完善会计制度7 （六）净化会