簡析會(huì)計(jì)發(fā)展與經(jīng)濟(jì)環(huán)境關(guān)系 畢業(yè)論文

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1、簡析會(huì)計(jì)發(fā)展與經(jīng)濟(jì)環(huán)境關(guān)系目錄摘要關(guān)鍵詞Abstract引言1我國會(huì)計(jì)行業(yè)的發(fā)展變化史1.1我國會(huì)計(jì)制度改革的歷程及其基本評(píng)論1.1.11949-1979年，曲折中向前發(fā)展1.1.21979-1992年，局部借鑒國際慣例1.1.31992-本世紀(jì)初，會(huì)計(jì)制度的中國特色與國際化1.1.42006年，財(cái)政部頒布的新會(huì)計(jì)準(zhǔn)則,開創(chuàng)新紀(jì)元1.2我國會(huì)計(jì)行業(yè)逐步實(shí)現(xiàn)與國際會(huì)計(jì)慣例接軌1.2.1時(shí)代矛盾凸現(xiàn)，變革亟待深化1.2.2改革全面推進(jìn)，體系日趨完善2在社會(huì)經(jīng)濟(jì)發(fā)生變化環(huán)境下我國會(huì)計(jì)行業(yè)的影響2.1政治環(huán)境因素及其對(duì)會(huì)計(jì)發(fā)展變化的影響2.2法律環(huán)境因素及其對(duì)會(huì)計(jì)發(fā)展變化的影響2.3經(jīng)濟(jì)環(huán)

2、境及其對(duì)會(huì)計(jì)發(fā)展變化的影響2.3.1從經(jīng)濟(jì)體制看2.3.2從經(jīng)濟(jì)發(fā)展水平看2.3.3從經(jīng)濟(jì)調(diào)控方式看2.3.4從證券市場(chǎng)發(fā)育程度看3對(duì)未來會(huì)計(jì)發(fā)展趨勢(shì)探索3.1網(wǎng)絡(luò)化3.2綠色化3.2.1監(jiān)管綠色化3.2.2披露與評(píng)價(jià)綠色化3.2.3會(huì)計(jì)教育綠色化結(jié)論致謝參考文獻(xiàn)外語原文簡析會(huì)計(jì)發(fā)展與經(jīng)濟(jì)環(huán)境關(guān)系摘要：國內(nèi)外經(jīng)濟(jì)環(huán)境的急劇變化，強(qiáng)烈沖擊著我國現(xiàn)行的會(huì)計(jì)體系。通過對(duì)我國會(huì)計(jì)發(fā)展史的簡要回顧，以及會(huì)計(jì)制度改革歷程的梳理，進(jìn)一步明確了會(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。因此，要使我國現(xiàn)行的會(huì)計(jì)體系順應(yīng)時(shí)代潮流，更好地為現(xiàn)代化經(jīng)濟(jì)建設(shè)服務(wù)，分別從會(huì)計(jì)對(duì)象、會(huì)計(jì)目標(biāo)、會(huì)計(jì)計(jì)量受到的沖擊進(jìn)行

3、分析變得十分必要。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，主要從會(huì)計(jì)目標(biāo)和會(huì)計(jì)準(zhǔn)則兩方面加以探討。在此基礎(chǔ)上，思考實(shí)現(xiàn)我國會(huì)計(jì)與國際慣例更好融合的方法和途徑，以更好的應(yīng)對(duì)來自知識(shí)經(jīng)濟(jì)環(huán)境的沖擊。關(guān)鍵詞：會(huì)計(jì)體系會(huì)計(jì)目標(biāo)會(huì)計(jì)準(zhǔn)則EnvironmentalinfluenceonAccountingDevelopmentAbstract：Theexistentaccountingsysteminourcountryisviolentlyimpactedbythegreatchangesofeconomiccircumstancesathom

4、eandabroad.Further,it'sdefinitethattheaccountalwaysdependsonthedevelopmentofeconomicenvironments,whichcanbeseenfromthebriefreviewtoaccountinghistoryanditsreformcourseinourcountry.Therefore,it'squitenecessarytoanalyzeimpactsonaccountingobjects,countingtargetsandquantitymeasurement,sothatoursyst

5、emcankeepupwiththetrendofthetimestoserveourmoderneconomicconstructionbetter.Combinedtheworldeconomicdevelopmenttrendswithaccountingfeatures,weboldlypredicttheinfluenceonaccountfromfutureeconomicchangesfocusedonaccountingobjectsandcriterionm????ainly.Onthebasisofabove,weconsiderhowtointegrateou

6、rcountry'saccountintointernationalcommonpracticefordealingwithshockfromknowledge-basedeconomy.Keywords：Accountingsystemaccountingobjectiveaccountingcriterion引言經(jīng)濟(jì)全球化、知識(shí)經(jīng)濟(jì)是21世紀(jì)經(jīng)濟(jì)發(fā)展的主要特點(diǎn)。在經(jīng)濟(jì)全球化條件下，會(huì)計(jì)作為一種通用的商業(yè)語言，其內(nèi)容體系、報(bào)告方式、工作語言等各方面必然要向國際化的方向發(fā)展?！熬W(wǎng)絡(luò)化、信息化、數(shù)字化、知識(shí)化”成為經(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)信息的傳播方式等各方面必然向電

7、子化和數(shù)字化的方向發(fā)展。會(huì)計(jì)的發(fā)展史告訴我們，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)生巨大的沖擊和挑戰(zhàn)。隨著我國加入WTO，我國經(jīng)濟(jì)逐步融入世界經(jīng)濟(jì)，我國的經(jīng)濟(jì)環(huán)境必然會(huì)發(fā)生較大的變化。目前我國市場(chǎng)經(jīng)濟(jì)體制基本建立和完善，經(jīng)濟(jì)環(huán)境發(fā)生根本性變化。了解發(fā)達(dá)國家環(huán)境會(huì)計(jì)理論的發(fā)展，結(jié)合我國的具體國情，努力探索具有中國特色的環(huán)境會(huì)計(jì)理論與方法，具有深遠(yuǎn)的意義。1我國會(huì)計(jì)行業(yè)的發(fā)展變化史我國的會(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