| 论会计环境对会计发展的影响 |
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| 引用本文： | 王崇卿,傅贵勤.论会计环境对会计发展的影响[J].内蒙古财经学院学报(综合版),2012,10(1):143-146. |
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| 作者姓名： | 王崇卿 傅贵勤 |
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| 作者单位： | 1. 中央财经大学会计学院,北京,102206
2. 内蒙古财经学院会计学院,内蒙古呼和浩特,010070 |
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| 摘 要： | 本文论述了会计与会计环境的关系以及会计环境对会计的影响,指出了我国会计环境中存在的主要问题,提出了解决我国会计环境问题的主要对策,即建立现代企业会计制度;完善会计法律体系;提高会计从业人员素质。
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| 关 键 词： | 会计环境 会计影响 会计制度 |
A Study of the Effect of Accounting Development on Accounting Environment |
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| Wang Chong-qing
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Fu Gui-qin.A Study of the Effect of Accounting Development on Accounting Environment[J].Journal of Inner Mongolia Finance and Economics College,2012,10(1):143-146. |
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| Authors: | Wang Chong-qing Fu Gui-qin |
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| Institution: | 1.Central University of Finance and Economics,Beijing,102206;2.Inner Mongolia University of Finance and Economics,Huhhot,Inner Mongolia,010051) |
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| Abstract: | This paper elaborates the relation of accounting and accounting environment and the effect of accounting development on accounting environment,points out the problems existed in Chinese accounting environment,puts forward main countermeasures including establishing modern enterprise accounting system,perfecting accounting law system and improving the quality of accounting practitioners. |
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| Keywords: | accounting environment accounting influence accounting system |
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