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1、會(huì)計(jì)與經(jīng)濟(jì)發(fā)展的關(guān)系摘要：國(guó)內(nèi)外經(jīng)濟(jì)環(huán)境的急劇變化，強(qiáng)烈沖擊著我國(guó)現(xiàn)行的會(huì)計(jì)體系。通過(guò)簡(jiǎn)要回顧我國(guó)的會(huì)計(jì)發(fā)展史以及西方會(huì)計(jì)理論的發(fā)展歷程，再次明確會(huì)計(jì)總是隨著社會(huì)經(jīng)濟(jì)環(huán)境的發(fā)展而發(fā)展，科學(xué)合理的會(huì)計(jì)體系可以促進(jìn)經(jīng)濟(jì)的健康發(fā)展。因此，在我國(guó)社會(huì)經(jīng)濟(jì)環(huán)境劇烈變化，經(jīng)濟(jì)全球化對(duì)我國(guó)影響全面深入的當(dāng)前形勢(shì)下，準(zhǔn)確分析指出當(dāng)前經(jīng)濟(jì)發(fā)展對(duì)我國(guó)會(huì)計(jì)體系的沖擊，對(duì)建設(shè)科學(xué)的會(huì)計(jì)體系，以促進(jìn)經(jīng)濟(jì)健康發(fā)展，更好的為經(jīng)濟(jì)建設(shè)服務(wù)就顯得極其必要。結(jié)合世界經(jīng)濟(jì)變化的趨勢(shì)及會(huì)計(jì)發(fā)展的特點(diǎn)，預(yù)測(cè)了未來(lái)經(jīng)濟(jì)環(huán)境變化下會(huì)計(jì)行業(yè)將會(huì)受到的影響，并在此基礎(chǔ)上，思考我國(guó)會(huì)計(jì)國(guó)際化的更好方法與路徑，引導(dǎo)建
2、立發(fā)展網(wǎng)絡(luò)會(huì)計(jì)、環(huán)境會(huì)計(jì)體系，以更好的應(yīng)對(duì)知識(shí)經(jīng)濟(jì)、網(wǎng)絡(luò)經(jīng)濟(jì)以及綠色經(jīng)濟(jì)的沖擊。關(guān)鍵詞：會(huì)計(jì)體系經(jīng)濟(jì)環(huán)境會(huì)計(jì)準(zhǔn)則環(huán)境會(huì)計(jì)第-18-頁(yè)共18頁(yè)TherelationshipbetweenaccountingandeconomicdevelopmentAbstract：Theexistentaccountingsysteminourcountryisviolentlyimpactedbythegreatchangesofeconomiccircumstancesathomeandabroad.Further,it'sdefinitethattheaccountinga
3、lwaysdependsonthedevelopmentofeconomicenvironmentsandpromotestheeconomicdevelopment,whichcanbeseenfromthebriefreviewtoaccountinghistoryanditsreformcourseinourcountry.Therefore,it'squitenecessarytoanalyzetheimpactsonaccountingsystemofourcountry,sothatitcankeepupwiththetrendofthetimesan
4、dserveourmoderneconomicconstructionbetter.Combinedthetrendsofworldeconomicdevelopmentwithaccountingfeatures,weboldlypredicttheinfluenceonaccountbyfutureeconomicchanges.Onthebasisofallabove,wetrytoconsiderhowtointegrateourcountry'saccountintointernationalcommonpracticefordealingwithsho
5、ckfromknowledge-basedeconomyandenvironmentalfriendlyeconomy.Keywords：AccountingsystemEconomicenvironmentAccountingcriterionEnvironmentalaccounting第-18-頁(yè)共18頁(yè)第-18-頁(yè)共18頁(yè)引言經(jīng)濟(jì)全球化、知識(shí)經(jīng)濟(jì)快速發(fā)展是21世紀(jì)經(jīng)濟(jì)發(fā)展的主要特點(diǎn)。隨著經(jīng)濟(jì)全球化趨勢(shì)的迅猛發(fā)展，世界各國(guó)經(jīng)濟(jì)發(fā)展越來(lái)越相互依賴，相互影響。而會(huì)計(jì)作為國(guó)際通用的商業(yè)語(yǔ)言，其準(zhǔn)則標(biāo)準(zhǔn)、內(nèi)容體系、報(bào)告方式、工作語(yǔ)言等方面必然要向國(guó)際化的方向發(fā)展?！?/p>
6、網(wǎng)絡(luò)化、信息化、數(shù)字化、知識(shí)化”成為當(dāng)前經(jīng)濟(jì)環(huán)境的基本特征，會(huì)計(jì)的計(jì)量手段、會(huì)計(jì)信息的傳播方式等方面則必然向網(wǎng)絡(luò)化和數(shù)字化的方向發(fā)展。會(huì)計(jì)與經(jīng)濟(jì)總是緊密聯(lián)系在一起的。經(jīng)濟(jì)離不開(kāi)會(huì)計(jì)，會(huì)計(jì)離不開(kāi)經(jīng)濟(jì)，經(jīng)濟(jì)越發(fā)展，會(huì)計(jì)越發(fā)展。一方面，經(jīng)濟(jì)的發(fā)展直接決定了會(huì)計(jì)的發(fā)展；另一方面，會(huì)計(jì)對(duì)經(jīng)濟(jì)環(huán)境有一定的反作用。而會(huì)計(jì)的發(fā)展史同樣告訴我們，會(huì)計(jì)總是依存于一定的社會(huì)經(jīng)濟(jì)環(huán)境而發(fā)展的，而社會(huì)經(jīng)濟(jì)環(huán)境的巨大變革，必然對(duì)會(huì)計(jì)產(chǎn)生劇烈的沖擊和挑戰(zhàn)。本世紀(jì)初，我國(guó)正式加入WTO，經(jīng)濟(jì)逐步融入世界經(jīng)濟(jì)，我國(guó)的經(jīng)濟(jì)環(huán)境也發(fā)生著一系列巨大的變化，其中主要以社會(huì)主義市場(chǎng)經(jīng)濟(jì)的初步建立為標(biāo)志，這種
7、變化必然要求我國(guó)會(huì)計(jì)體系的進(jìn)一步發(fā)展，以適應(yīng)市場(chǎng)經(jīng)濟(jì)的全面發(fā)展及經(jīng)濟(jì)全球化的發(fā)展需要。了解發(fā)達(dá)國(guó)家環(huán)境會(huì)計(jì)理論的發(fā)展，把握當(dāng)前國(guó)際環(huán)境會(huì)計(jì)發(fā)展的潮流趨勢(shì)，結(jié)合我國(guó)的具體國(guó)情，努力探索具有中國(guó)特色的環(huán)境會(huì)計(jì)理論與方法，具有深遠(yuǎn)的意義。1．我國(guó)會(huì)計(jì)行業(yè)的發(fā)展變化史我國(guó)的會(huì)計(jì)發(fā)展經(jīng)歷了原始記錄計(jì)量、單式簿記和復(fù)式簿記三個(gè)主要的階段。原始的計(jì)量記錄行為始于舊石器時(shí)代的中晚期。而第-18-頁(yè)共18頁(yè)早在西周時(shí)代，我國(guó)就進(jìn)入了單式簿記階段，建立起了一套完整的會(huì)計(jì)工作組織系統(tǒng)和定期會(huì)計(jì)報(bào)表制度、專倉(cāng)出納制度、財(cái)物稽核制度等。那時(shí)，中國(guó)就有了“會(huì)計(jì)”的稱謂，會(huì)計(jì)在當(dāng)時(shí)的涵義是：既
8、有日常的零
