浅析经济环境对会计发展的影响

内 容 摘 要

知识经济时代的来临,经济一体化的逐步形成,导致市场竞争日趋激烈,特定的经济环境对会计的发展的影响导致两者相互制约相互促进彼此的发展。会计的每一次变革和发展都会加强经济活动的管理,所以,我们必须考虑社会经济环境的发展对会计实践活动的影响,协调好社会经济环境与会计的关系,从而进一步促进我国会计的研究和发展。

[关键词] ：经济环境   会计   影响   发展 

目       录

内容摘要····················································1

一  前序····················································4

二  研究与认识会计的“环境观”及其意义······················4

2.1会计环境的定义·········································· 4

2.2研究与认识会计环境的意义 ································5

三  影响会计制度发展的因素··································6

3.1政治因素················································ 6

3.2法律因素················································ 6

3.3经济因素················································ 6

3.4国际因素················································ 7

四  我国目前会计工作中存在的主要问题························7

4.1会计信息披露失真········································ 7

4.2会计基础工作薄弱化······································ 8

4.3对会计工作认识肤浅化···································· 8

4.4企业纪律松懈化·········································· 8

4.5会计工作的落实有偏差···································· 8

五  促进我国会计发展应采取的具体经济措施··················· 9

5.1在会计模式上············································9

5.2在会计职能上············································9

5.3在会计结构上············································9

5.4在理论研究上············································9

5.5在创新发展上············································10

六  结论··················································· 10

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