社会环境影响会计系统的逻辑推导-兼论澳大利亚会计

会计总是存在于一定的环境之中,环境的变化必然会影响会计理论和会计实务的发展变化。本文通过对社会环境影响会计系统的理论回顾和逻辑推导,并以澳大利亚的会计理论与实务为例,说明了在影响和制约会计系统的诸多因素中,社会文化环境是最深层的因素。

The Logic Deduce of Social Environment Affecting the Accounting System-Also Talking Sbout the Australia Accounting

As we know, the accounting always exists in the social environment, so the change of the environment certainly will affect the development of the accounting theory and the accounting practice. Through retrospect the former reaearch achievement and the logic deduce of social environment affecting the accounting system and illustrate the Australia accounting theory and accounting practice , we think that the social culture environment is the deepest factor that affecting and constricting the accounting system among all of the factors.