| 谈社会环境对财务会计的影响 |
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| 引用本文： | 孙俊花,徐惠敏,王伟.谈社会环境对财务会计的影响[J].邢台学院学报,2005,20(3):68-70. |
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| 作者姓名： | 孙俊花 徐惠敏 王伟 |
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| 作者单位： | 邢台学院,河北邢台,054000 |
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| 摘 要： | 会计的产生和发展与其生存环境息息相关，特定时期的会计发展水平是以该时期的社会经济环境为前提的。改革开放以后，我国社会经济环境发生了巨大的变化，势必对财务会计提出新的要求。就我国社会经济环境对财务会计的影响进行了不同层面的探讨，分析了财务会计的改革进程。
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| 关 键 词： | 社会环境 会计 发展 |
| 文章编号： | 1672-4658(2005)03-0068-03 |
| 修稿时间： | 2005年1月13日 |
On Social Environment's Impact on Financial Accountancy |
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| SUN Jun-hua,XU Hui-min,WANG Wei.On Social Environment''''s Impact on Financial Accountancy[J].Journal of Xingtai University,2005,20(3):68-70. |
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| Authors: | SUN Jun-hua XU Hui-min WANG Wei |
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| Abstract: | The development of accountancy has been closely connected with its living environment. The developing standard of accountancy of a certain period is determined by its social and economic environment. The social and economic environment of China has changed enormously since we took the reform and opening-up policy, which certainly put forward a new demand for the financial accountancy. This article discusses the social and economic environment's impact on financial accountancy on different aspects. |
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| Keywords: | social environment accountancy development |
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