企业会计环境因素分析 .doc

摘要:随着我国经济逐步融入世界经济，我国的会计环境也在不断的变化而直接影响和制约会计理论和会计实务的发展。当前，企业乃至整个社会在享受日臻完善的会计所带来的极大便利的同时，会计也因其所处环境存在着缺陷而显露出很大的弊端。其中，企业会计信息质量是决定一个企业是否实现其自身价值，履行社会责任，是否能实现可持续长远发展目标的量度。然而，会计信息质量的问题重点就在于做假账，具有传递错误信息，损害各方利益，扰乱经济秩序等等危害，会计信息失真削弱了国家财经法纪的权威性。会计造假究其根源，就在于受到内外环境的影响。本文通过系统分析，使读者进一步明确影响企业会计环境的因素的基础上提出一些建议，以期我国企业会计环境有更大改善。

关键词：会计信息；质量；内部环境；外部环境

Abstract:China's economy is gradually integrating into the world, the environment of China's accounting has a direct impact on the development and application of accounting theory and practices. At present, the enterprises and society enjoy the continuing improvement of the accounting,at the same time,there are defects and reveal a serious shortcoming of accounting for its surroundings. Among them, the quality of corporate accounting information is to determine whether a company to achieve its own value and to fulfill their social responsibilities, and whether it can achieve a measure of the sustainable long-term development goals. However, the focus of the quality of accounting information is cooking the books, with spreading false information to damage the interests of all parties, and disrupt the economic order, and so endanger distortion of accounting information weakened the authority of the State Finance law. How to avoid the accounting fraud to its root is a subject to the influence of internal and external environment. Through the system analysis, the reader will further clarify the impact of corporate accounting environment factors make some suggestions based on the accounting environment and we are expect that Chinese enterprises will have a greater improvement.

Key Words：Accounting information；quality；internal environment； external environment

　　　随着社会经济的迅速发展，会计作为社会重要组成部分，与经济发展的联系也是越来越密切。会计环境影响着会计的发展，会计也以一定方式影响着会计环境。我们不能忽略二者的互动研究，会计理论与实务应与特定的会计环境相适应，会计受制于会计环境的发展又服务于会计环境。只有把握会计研究过程中的环境观，才能更好地认识会计，发展会计。企业财务会计环境控制理论研究对于我国来说具有极强的紧迫性。其理论研究和实践运用对于研究者和企业来说，都是任重而道远的。学者和会计人员应该积极开展相关研究，为企业应用提高理论支持；同时企业也应该大胆实践，在实践中完善理论。