会计环境对会计发展的影响

在经济快速发展、会计日益重要的时代，会计理论与会计实务随着会计环境的不断变化而不断发展，会计环境对会计的发展有着重要的影响。分析会计环境的变化，有利于构建适应环境的会计理论，为开展会计实务活动提供依据．

The Influence of Accounting Environment on Accountants

In the age when economics is developing rapidly and accountants are playing more and more important roles, the accounting theory and accounting practice has ehanged with accounting environment, while it has great influence on accountants＇ development. Analyzing the changes of accounting environment benefits will help to build the accounting theory that adjusts to the environment, for the reference of accounting practice promotion.