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1、会计环境对会计发展的影响（Theinfluenceofaccountingenvironmentonthedevelopmentofaccounting）Twentiethissueof2009(total266thissues)EnterprisescienceandtechnologyanddevelopmentEnterpriseScienceAndTechnoloev&DevelopmentN0.20,2009(CumulativelyN0.266)Theinfluenceofaccountingenvironmentonthedeve
2、lopmentofaccountingFigueiredos(SouthwesternUniversityofFinanceandEconomics,Sichuan,Chengdu,611130)TheInfluenceofAccountingEnvironmentonAccountantsWeiPing(SouthwesternUniversityofH'inanceandEconomics,ChengduSichuan611130)[Abstract)Intheagewheneconomicsisdevelopingrolesrapidly
3、andaccountantsareplayingmoreandmoreimportant,Theaccountingtheoryandaccountingpracticehaschangedwithaccountingenvironment,whileithasgreatinfluenceonac-Countants'development.AnalyzingthechangesofaccountingenvironmenttheorybenefitswillhelptobuildtheaccountingThatadjuststotheenv
4、ironment,forthereferenceofaccountingpracticepromotion.[Keywords]accountingenvironment;accountingdevelopment;influenceThe"fairvalue"hasbeentriggeredbythefinancialcrisisinacademicandpracticalcirclesTherootoftheroot."Fairvalue"astheconceptofaccountingcategory,istherereallysuch?
5、Thegreatpower,let'snottalkaboutthisproblem,butinturn,thinkofthefinancialHowwillthecrisisaffectaccounting?Wellknown,the1929worldAftertheoutbreakoftheeconomiccrisis,theUnitedStatesenactedthesecuritiesactin1933Establishedtheauthoritytoformulateuniformaccountingstandards.Enronin
6、cidentin2002Afterbirth,theUnitedStatespromulgatedthe"SarbanesOxleylawfrom404th.ParagraphclearlystipulatesthatthemanagementshouldassumetheestablishmentandmaintenanceofaproperinternalcontrolnodeTheresponsibilityofconstructionbringsnewrequirementstothedevelopmentofaccounting.In
7、this,weseeTheimportanceofaccountingintheeconomicdevelopment,butalsotoseethechangesintheaccountingenvironmentForthedevelopmentofaccounting,thedevelopmentofaccountingandaccountingenvironmentarecloselyrelatedTheDepartmentof.Underthecurrentsituation,thechangeofaccountingenvironm
8、entisthekeytothedevelopmentofaccountingtheoryWhatinfluencedoesaccountingpra
