经济环境对会计发展的影响.doc

经济环境对会计发展的影响摘要: 国内外经济环境的急剧变化, 强烈冲击着我国现行的会计体系。通过对我国会计发展史的简要回顾, 以及会计制度改革历程的梳理, 进一步明确了会计总是随着社会经济环境的发展而发展。因此, 要使我国现行的会计体系顺应时代潮流, 更好地为现代化经济建设服务, 分别从会计对象、会计目标、会计计量受到的冲击进行分析变得十分必要。结合世界经济变化的趋势及会计发展的特点, 预测了未来经济环境变化下会计行业将会受到的影响, 主要从会计目标和会计准则两方面加以探讨。在此基础上, 思考实现我国会计与国际惯例更好融合的方法和途径,以更好的应对来自知识经济环境的冲击。关键词:会计体系会计目标会计准则 Environmental influence on Accounting Development Abstract : The existent accounting system in our country is violently impacted by the great changes of economic circumstances at home and abroad. Further, it's definite that the account always depends on the development of economic environments, which can be seen from the brief review to accounting history and its reform course in our country. Therefore, it's quite necessary to analyze impacts on accounting objects, counting targets and quantity measurement, so that our system can keep up with the trend of the times to serve our modern economic construction better. Combined the world economic development trends with accounting features, we boldly predict the influence on account from future economic changes focused on accounting objects and criterion mainly. On the basis of above, we consider how to integrate our country's account into mon practice for dealing with shock from knowledge-based economy. Key words : Accounting system accounting objective accounting criterion 引言经济全球化、知识经济是 21 世纪经济发展的主要特点。在经济全球化条件下,会计作为一种通用的商业语言, 其内容体系