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1、2014届 分类号：F230 单位代码：10452毕业论文当前我国会计环境若干问题分析 姓名 彭杰玉 学号 201004130111 年级 2010级 专业 会计学 系 （院） 物流学院 指导教师 尹波2014年4月13日II摘要本文以会计环境为题，从会计环境的定义、会计环境要素、会计环境的现状和问题以及改善会计环境的措施等方面，用理论和现实分析的方法作了系统讨论和表述。经济越发展，会计越重要。会计环境是由多种因素构成的统一
2、体，是会计赖以产生、存在和发展的客观条件。会计环境主要包括：政治经济体质、社会习俗、教育文化、科学文化、企业管理与战略规划、会计职业教育与自律、会计思想与会计人员等诸多内容。会计环境直接作用于会计实践，决定着会计发展的方向。随着知识经济的发展，会计环境发生了巨大的变化。会计环境是经济环境的晴雨表，会计环境研究对会计及服务的主题，对社会经济生活都有一分重要的意义。关键词：会计环境;会计环境要素;问题ABSTRATThepapertakeaccountingenvironmentastopic:fromtheaspectsofthecon
3、cept,factors,situationandquestion,improvingthemeasureoftheaccountingenvironment,usingthetheoreticalandrealisticmethodtomakeasystematicdiscussionandexpressionThefasttheeconomicdevelops,themoreimportanttheaccountingbecomes.Accountingenvironmentisanorganicentity,whichiscom
4、posedofvariousinteracting,interrelatedelements,meanwhile,isanobjectiveconditionofwhichaccountingcloselydependsonitsemergence,existenceanddevelopment.Accountingenvironmentinvolvesrespects,suchaspoliticalandeconomicsystems,lawsystems,socialcustoms,educationandculture,ente
5、rprisemanagementandstrategicplanning,accountants’professionaleducationandself-discipline,aswellasaccountingthoughtandaccountant.Withthedevelopmentofeconomybasedknowledge,immensevicissitudes,especiallyintheaccountingenvironment,havetakenplaceinChina.Theaccountingenvironm
6、entistherainglassoftheeconomicenvironment.Theresearchoftheaccountingenvironmentisveryimportanttotheaccounting,thesubjectofserviceandsocialeconomiclife.IIKeywords:accountingenvironment;accountingenvironmentfactors;questionII目录摘要···········································
7、···················································ⅡABSTRACT····················································································Ⅱ1引言·····························································································11.1研究背景与问题的提出···············
8、·············································11.2研究目的与意义······················································
