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摘要:会计环境是会计赖以产生、存在和发展的各项条件的总和。会计环境大致可以分为三个层次:一是生产力层次,二是经济基础层次,三是上层建筑层次。其中生产力层次因素有着根本性的... 摘要:会计环境是会计赖以产生、存在和发展的各项条件的总和。会计环境大致可以分为三个层次:一是生产力层次,二是经济基础层次,三是上层建筑层次。其中生产力层次因素有着根本性的响,但并不直接,要通过第二层次因素发生作用;政治法律、文化教育等一些政治法规的实行也可以找到经济根源,从而深一度影响着生产力层次。各类基础的或上层的、直接的或间接的环境因素相互交织,不断对会计确认与计量提出新的要求。(《会计环境对会计确认与计量的影响》)目前我国会计信息质量不尽如意,虚假会计信息满天飞,虽然国家制定种种措施和办法,但仍收效甚微。究其原因,会计环境是主要根源。会计环境直接作用于会计实践,决定着会计信息的质量,决定会计发展的方向。从会计产生的历史来看,会计是会计环境发展变化到了一定阶段的产物;从会计的发展来看,会计的每一次发展都是会计环境变化的结果。 展开
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Abstract:
Accountant environment is what depends , the existence and the development each condition sum total. Accountant the environment may divide into three levels approximately: First, productive forces level; second, economic basis level; third, overtop structure level. And the productive forces level factor has the fundamental sound, but is not direct, must through the second level factor react; The political law, the culture and education and so on some political laws and regulations implemented may also find the economical root, thus the depth once was affecting the productive forces level. Each kind of foundation either the upper formation, direct or the indirect environmental factor interweaves mutually, confirms and the measurement unceasingly to accountant sets the new request. ("Accountant Environment Confirms And Measurement Influence to Accountant") the present our country accounting information quality is unpleasant, false accounting information run all over the place, although the country draws up all sorts of measures and the means that but still had little effect. Investigates its reason, accountant the environment is the main root. Accountant environment direct action Yu the accounting practice, was deciding accounting information's quality, decided accountant develops direction. The history which produces from accountant, accountant was accountant the environment development changes certain stage product; Looking from accountant's development, accountant's each development is accountant the environmental variation result
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