會(huì)計(jì)畢業(yè)論文：會(huì)計(jì)環(huán)境對(duì)會(huì)計(jì)發(fā)展的影響

1、會(huì)計(jì)畢業(yè)論文：會(huì)計(jì)環(huán)境對(duì)會(huì)計(jì)發(fā)展的影響會(huì)計(jì)環(huán)境對(duì)會(huì)計(jì)發(fā)展的影響摘要當(dāng)今世界經(jīng)濟(jì)發(fā)展日益全球化，發(fā)展高科技和資本技術(shù)密集型產(chǎn)業(yè)，區(qū)域經(jīng)濟(jì)持續(xù)發(fā)展。 一個(gè)國家的會(huì)計(jì)環(huán)境決定了這個(gè)國家會(huì)計(jì)發(fā)展水平和基本特征，會(huì)計(jì)環(huán)境的變化直接影響和制約著我國會(huì)計(jì)的發(fā)展。目前我國會(huì)計(jì)信息質(zhì)量不盡如意，虛假會(huì)計(jì)信息滿天飛，雖然國家制定種種措施和辦法，但仍收效甚微。究其原因，會(huì)計(jì)環(huán)境是主要根源。會(huì)計(jì)環(huán)境直接作用于會(huì)計(jì)實(shí)踐，決定著會(huì)計(jì)信息的質(zhì)量，決定會(huì)計(jì)發(fā)展的方向，

2、決定著會(huì)計(jì)思想、會(huì)計(jì)理論、會(huì)計(jì)組織、會(huì)計(jì)法制以及其它會(huì)計(jì)工作發(fā)展水平高低和發(fā)展速度快慢的客觀歷史條件及特殊情況。從會(huì)計(jì)產(chǎn)生的歷史來看，會(huì)計(jì)是會(huì)計(jì)環(huán)境發(fā)展變化到一定階段的產(chǎn)物；從會(huì)計(jì)的發(fā)展來看，會(huì)計(jì)的每一次發(fā)展都是會(huì)計(jì)環(huán)境變化的結(jié)果。在會(huì)計(jì)環(huán)境的各種因素中，有些是主要的，有些是次要的?！娟P(guān)鍵詞】 會(huì)計(jì)環(huán)境 會(huì)計(jì)發(fā)展變化 積極意義 消極意義 措施1會(huì)計(jì)環(huán)境對(duì)會(huì)計(jì)發(fā)展的影響AbstractThe development of the

3、world economy globalization, the development of high-tech and capital and technology intensive industry, sustainable development of regional economy. A country’s accounting environment determines the level of development

4、 and the basic characteristics of national accounting, accounting environment changes directly influence and restrict the development of accounting of our country. At present, the quality of accounting information in Chi

5、na is not perfect, the false accounting information exist everywhere, although the country making measures, but still have little effect. Investigate its reason, accounting environment is the main source of. Accounting e

6、nvironment play a direct role in accounting practice, determines the quality of accounting information, decide the direction of accounting development, determines the accounting theory, accounting theory, accounting orga

7、nizations, accounting legal system as well as the objective historical conditions of other accounting work development level and development speed and special circumstances. Arising from the accounting history, accountin

8、g is a product of a certain stage of development and change of the accounting environment; from the perspective of the development of accounting, the accounting of each development are the result of changes in accounting

9、 environment. Various factors in accounting environment, some are the main, some secondary. This article mainly from the various environmental factors to analyze the impact of the accounting, that the main environmental

10、factor is the factor of economic environment, political environment, legal environment factors, science and technology of environmental factors and management of environmental factors, respectively, to study various fact

11、ors of positive influence on the development of accounting and the negative influence, finally puts forward the healthy development of China’s response to the accounting the changes of accounting environment.緒論 1929 年世界經(jīng)

12、濟(jì)危機(jī)爆發(fā)，1933 年，美國頒布了《證券法》 ，該法律規(guī)定制定統(tǒng)一會(huì)計(jì)標(biāo)準(zhǔn)的權(quán)力機(jī)構(gòu)。2002 年“安然事件”爆發(fā)，美國頒布了《薩班斯一奧克斯利法案》 ，明確規(guī)定管理層應(yīng)承擔(dān)和維持一個(gè)應(yīng)有的內(nèi)部控制結(jié)構(gòu)的職責(zé)，對(duì)會(huì)計(jì)的發(fā)展提出了新的要求。通過這些，我們了解到會(huì)計(jì)在經(jīng)濟(jì)發(fā)展中的重要作用，同時(shí)也看到了會(huì)計(jì)環(huán)境的變化對(duì)會(huì)計(jì)發(fā)展存在一定的影響，會(huì)計(jì)的發(fā)展與會(huì)計(jì)環(huán)境的變化有著千絲萬縷的聯(lián)系。當(dāng)今世界經(jīng)濟(jì)發(fā)展日益全球化，發(fā)展高科技和資本技術(shù)密集型

13、產(chǎn)業(yè)，區(qū)域經(jīng)濟(jì)持續(xù)發(fā)展。在當(dāng)前的形勢(shì)下，會(huì)計(jì)環(huán)境的變化對(duì)會(huì)計(jì)的理論和實(shí)務(wù)會(huì)帶來怎樣的影響呢？綜上所述，一、研究與認(rèn)識(shí)會(huì)計(jì)的“環(huán)境觀”及其意義（一）會(huì)計(jì)環(huán)境的定義 關(guān)于會(huì)計(jì)環(huán)境，會(huì)計(jì)界對(duì)其含義及內(nèi)容有不同的理解。中國著名會(huì)計(jì)史學(xué)家郭道楊教授的觀點(diǎn)比較具有代表性，他認(rèn)為：“會(huì)計(jì)環(huán)境指與會(huì)計(jì)產(chǎn)生發(fā)展密切相關(guān)，并決定著會(huì)計(jì)思想、會(huì)計(jì)理論、會(huì)計(jì)組織、會(huì)計(jì)法制及會(huì)計(jì)工作發(fā)展水平的客觀歷史條件及特殊情況”。美國著名會(huì)計(jì)學(xué)家享德里克森也指出：“會(huì)計(jì)環(huán)境

14、對(duì)會(huì)計(jì)的目標(biāo)及根據(jù)邏輯導(dǎo)出的各種會(huì)計(jì)原則和規(guī)則有著直接影響，但并不是社會(huì)經(jīng)濟(jì)的所有方面都與會(huì)計(jì)相關(guān)，有些方面明顯相關(guān)，有些方面只是間接相關(guān)，而社會(huì)、經(jīng)濟(jì)、政治等方面則是直接相關(guān)，某些在一定時(shí)期是相關(guān)的，在另一時(shí)期則可能是不相關(guān)的，反之亦然”。 會(huì)計(jì)環(huán)境是會(huì)計(jì)所賴以產(chǎn)生、存在和發(fā)展的環(huán)境，是會(huì)計(jì)所處特定發(fā)展階段的客觀條件①。會(huì)計(jì)環(huán)境是一個(gè)錯(cuò)綜復(fù)雜的、有多重因素構(gòu)成的、龐大的統(tǒng)一體。我們一般把與會(huì)計(jì)產(chǎn)生、發(fā)展密切相關(guān)，決定會(huì)計(jì)目標(biāo)、會(huì)計(jì)思

15、想、會(huì)計(jì)理論、會(huì)計(jì)實(shí)務(wù)以及會(huì)計(jì)發(fā)展水平的客觀社會(huì)經(jīng)濟(jì)環(huán)境稱為會(huì)計(jì)環(huán)境。其內(nèi)容一般包括與經(jīng)濟(jì)、政治、法律、科教、管理等相關(guān)的部分，包括主體的職能活動(dòng)、外部相關(guān)利益集體及其活動(dòng)、經(jīng)濟(jì)發(fā)展水平和狀況、有關(guān)法規(guī)制度、社會(huì)文化背景等因素。① 季萍:《會(huì)計(jì)環(huán)境對(duì)會(huì)計(jì)發(fā)展的影響》 ， 《企業(yè)科技與發(fā)展》,2009 年第 268 頁5會(huì)計(jì)環(huán)境對(duì)會(huì)計(jì)發(fā)展的影響 （二）研究與認(rèn)識(shí)會(huì)計(jì)環(huán)境的意義每個(gè)國家的會(huì)計(jì)，都處于一定的會(huì)計(jì)環(huán)境中，會(huì)受到各種環(huán)境因素的影響

16、，環(huán)境 所處狀態(tài)不同，發(fā)展變化路徑不同，導(dǎo)致世界范圍探索之三[J].浙江經(jīng)濟(jì)高等?？茖W(xué)校學(xué)報(bào),2000年 06 期⑤ 田翠香:會(huì)計(jì)環(huán)境與會(huì)計(jì)職能[J].會(huì)計(jì)之友,1996 年 06 期6⑥會(huì)計(jì)環(huán)境對(duì)會(huì)計(jì)發(fā)展的影響 。不同的經(jīng)濟(jì)環(huán)境將形成不同的經(jīng)濟(jì)體制、經(jīng)濟(jì)制度等。尤其是隨著我國社會(huì)主義市場經(jīng)濟(jì)的不斷完善，對(duì)外貿(mào)易型經(jīng)濟(jì)得到更大的發(fā)展。加入WTO，我國的經(jīng)濟(jì)積極地參與到經(jīng)濟(jì)全球化進(jìn)程的中，會(huì)計(jì)體系也得到了巨大的發(fā)展和變革，它由單一化到多元