會(huì)計(jì)畢業(yè)論文會(huì)計(jì)環(huán)境對(duì)會(huì)計(jì)發(fā)展的影響

1、會(huì)計(jì)環(huán)境對(duì)會(huì)計(jì)發(fā)展的影響0摘要摘要當(dāng)今世界經(jīng)濟(jì)發(fā)展日益全球化，發(fā)展高科技和資本技術(shù)密集型產(chǎn)業(yè)，區(qū)域經(jīng)濟(jì)持續(xù)發(fā)展。一個(gè)國(guó)家的會(huì)計(jì)環(huán)境決定了這個(gè)國(guó)家會(huì)計(jì)發(fā)展水平和基本特征，會(huì)計(jì)環(huán)境的變化直接影響和制約著我國(guó)會(huì)計(jì)的發(fā)展。目前我國(guó)會(huì)計(jì)信息質(zhì)量不盡如意，虛假會(huì)計(jì)信息滿(mǎn)天飛，雖然國(guó)家制定種種措施和辦法，但仍收效甚微。究其原因，會(huì)計(jì)環(huán)境是主要根源。會(huì)計(jì)環(huán)境直接作用于會(huì)計(jì)實(shí)踐，決定著會(huì)計(jì)信息的質(zhì)量，決定會(huì)計(jì)發(fā)展的方向，決定著會(huì)計(jì)思想、會(huì)計(jì)理論、會(huì)計(jì)組織

2、、會(huì)計(jì)法制以及其它會(huì)計(jì)工作發(fā)展水平高低和發(fā)展速度快慢的客觀歷史條件及特殊情況。從會(huì)計(jì)產(chǎn)生的歷史來(lái)看，會(huì)計(jì)是會(huì)計(jì)環(huán)境發(fā)展變化到一定階段的產(chǎn)物；從會(huì)計(jì)的發(fā)展來(lái)看，會(huì)計(jì)的每一次發(fā)展都是會(huì)計(jì)環(huán)境變化的結(jié)果。在會(huì)計(jì)環(huán)境的各種因素中，有些是主要的，有些是次要的。本文主要從各種環(huán)境因素對(duì)會(huì)計(jì)的影響來(lái)分析，認(rèn)為主要的環(huán)境因素是經(jīng)濟(jì)環(huán)境因素、政治環(huán)境因素、法律環(huán)境因素、科技環(huán)境因素和管理環(huán)境因素，分別研究各種因素對(duì)會(huì)計(jì)發(fā)展的積極影響和消極影響，最后針對(duì)會(huì)

3、計(jì)環(huán)境的變化提出我國(guó)會(huì)計(jì)健康發(fā)展的應(yīng)對(duì)措施。【關(guān)鍵詞關(guān)鍵詞】會(huì)計(jì)環(huán)境會(huì)計(jì)發(fā)展變化積極意義消極意義措施會(huì)計(jì)環(huán)境對(duì)會(huì)計(jì)發(fā)展的影響2目錄一、一、緒論緒論..........................................................................................................5二、二、研究與認(rèn)識(shí)會(huì)計(jì)的研究與認(rèn)識(shí)會(huì)計(jì)的“環(huán)境觀環(huán)境觀”及其意義及其意義....

4、..........................................5（一）會(huì)計(jì)環(huán)境的定義..........................................................5（二）研究與認(rèn)識(shí)會(huì)計(jì)環(huán)境的意義................................................6三、影響會(huì)計(jì)發(fā)展的環(huán)境因素三、影響會(huì)計(jì)發(fā)展的環(huán)境因素..................

5、......................................................6（一）經(jīng)濟(jì)環(huán)境因素及其對(duì)會(huì)計(jì)發(fā)展變化的影響....................................61.積極影響................................................................62.消極影響..............................

6、..................................7（二）政治環(huán)境因素及其對(duì)會(huì)計(jì)發(fā)展變化的影響....................................71.積極影響................................................................72.消極影響..................................................

7、..............8（三）科教環(huán)境因素及其對(duì)會(huì)計(jì)發(fā)展變化的影響....................................91.積極影響................................................................92.消極影響................................................................9（四）法律

8、環(huán)境因素及其對(duì)會(huì)計(jì)發(fā)展變化的影響....................................91.積極影響................................................................92.消極影響...............................................................10（五）管理環(huán)境因素及其對(duì)會(huì)計(jì)發(fā)展變化的影響....

9、...............................111.積極影響...............................................................112.消極影響...............................................................11四、針對(duì)會(huì)計(jì)環(huán)境的變化提出我國(guó)會(huì)計(jì)健康發(fā)展的對(duì)應(yīng)措施四、針對(duì)會(huì)計(jì)環(huán)境的變化提出我國(guó)會(huì)計(jì)健康

10、發(fā)展的對(duì)應(yīng)措施..................11（一）健全和完善法規(guī)制度體系.................................................11（二）拓展會(huì)計(jì)理論研究的新領(lǐng)域...............................................12（三）加強(qiáng)企業(yè)的監(jiān)督管理力度.................................................1

11、3（四）加強(qiáng)會(huì)計(jì)職業(yè)道德教育...................................................13（五）積極參與會(huì)計(jì)國(guó)際化進(jìn)程.................................................14參考文獻(xiàn)參考文獻(xiàn)................................................................................