會計(jì)與經(jīng)濟(jì)發(fā)展的關(guān)系(已修改)
2025-07-05 00:18 本頁面
【正文】 會計(jì)與經(jīng)濟(jì)發(fā)展的關(guān)系摘要：國內(nèi)外經(jīng)濟(jì)環(huán)境的急劇變化，強(qiáng)烈沖擊著我國現(xiàn)行的會計(jì)體系。通過簡要回顧我國的會計(jì)發(fā)展史以及西方會計(jì)理論的發(fā)展歷程，再次明確會計(jì)總是隨著社會經(jīng)濟(jì)環(huán)境的發(fā)展而發(fā)展，科學(xué)合理的會計(jì)體系可以促進(jìn)經(jīng)濟(jì)的健康發(fā)展。因此，在我國社會經(jīng)濟(jì)環(huán)境劇烈變化，經(jīng)濟(jì)全球化對我國影響全面深入的當(dāng)前形勢下，準(zhǔn)確分析指出當(dāng)前經(jīng)濟(jì)發(fā)展對我國會計(jì)體系的沖擊，對建設(shè)科學(xué)的會計(jì)體系，以促進(jìn)經(jīng)濟(jì)健康發(fā)展，更好的為經(jīng)濟(jì)建設(shè)服務(wù)就顯得極其必要。結(jié)合世界經(jīng)濟(jì)變化的趨勢及會計(jì)發(fā)展的特點(diǎn)，預(yù)測了未來經(jīng)濟(jì)環(huán)境變化下會計(jì)行業(yè)將會受到的影響，并在此基礎(chǔ)上，思考我國會計(jì)國際化的更好方法與路徑，引導(dǎo)建立發(fā)展網(wǎng)絡(luò)會計(jì)、環(huán)境會計(jì)體系，以更好的應(yīng)對知識經(jīng)濟(jì)、網(wǎng)絡(luò)經(jīng)濟(jì)以及綠色經(jīng)濟(jì)的沖擊。 關(guān)鍵詞：會計(jì)體系 經(jīng)濟(jì)環(huán)境 會計(jì)準(zhǔn)則 環(huán)境會計(jì)The relationship between accounting and economic developmentAbstract：The existent accounting system in our country is violently impacted by the great changes of economic circumstances at home and abroad. Further, it39。s definite that the accounting always depends on the development of economic environments and promotes the economic development, which can be seen from the brief review to accounting history and its reform course in our country. Therefore, it39。s quite necessary to analyze the impacts on accounting system of our country, so that it can keep up with the trend of the times and serve our modern economic construction better. Combined the trends of world economic development with accounting features, we boldly predict the influence on account by future economic changes. On the basis of all above, we try to consider how to integrate our country39。s account into international mon practice for dealing with shock from knowledgebased economy and environmental friendly economy. Key words：Accounting system Economic environment Accounting criterion Environmental accounting 引言經(jīng)濟(jì)全球化、知識經(jīng)濟(jì)快速發(fā)展是21世紀(jì)經(jīng)濟(jì)發(fā)展的主要特點(diǎn)。隨著經(jīng)濟(jì)全球化趨勢的迅猛發(fā)展，世界各國經(jīng)濟(jì)發(fā)展越來越相互依賴，相互影響。而會計(jì)作為國際通用的商業(yè)語言，其準(zhǔn)則標(biāo)準(zhǔn)、內(nèi)容體系、報告方式、工作語言等方面必然要向國際化的方向發(fā)展?！熬W(wǎng)絡(luò)化、信息化、數(shù)字化、知識化”成為當(dāng)前經(jīng)濟(jì)環(huán)境的基本特征，會計(jì)的計(jì)量手段、會計(jì)信息的傳播方式等方面則必然向網(wǎng)絡(luò)化和數(shù)字化的方向發(fā)展。會計(jì)與經(jīng)濟(jì)總是緊密聯(lián)系在一起的。經(jīng)濟(jì)離不開會計(jì)，會計(jì)離不開經(jīng)濟(jì)，經(jīng)濟(jì)越發(fā)展，會計(jì)越發(fā)展。一方面，經(jīng)濟(jì)的發(fā)展直接決定了會計(jì)的發(fā)展；另一方面，會計(jì)對經(jīng)濟(jì)環(huán)境有一定的反作用。而會計(jì)的發(fā)展史同樣告訴我們，會計(jì)總是依存于一定的社會經(jīng)濟(jì)環(huán)境而發(fā)展的，而社會經(jīng)濟(jì)環(huán)境的巨大變革，必然對會計(jì)產(chǎn)生劇烈的沖擊和挑戰(zhàn)。本世紀(jì)初，我國正式加入WTO，經(jīng)濟(jì)逐步融入世界經(jīng)濟(jì)，我國的經(jīng)濟(jì)環(huán)境也發(fā)生著一系列巨大的變化，其中主要以社會主義市場經(jīng)濟(jì)的初步建立為標(biāo)志，這種變化必然要求我國會計(jì)體系的進(jìn)一步發(fā)展，以適應(yīng)市場經(jīng)濟(jì)的全面發(fā)展及經(jīng)濟(jì)全球化的發(fā)展需要。了解發(fā)達(dá)國家環(huán)境會計(jì)理論的發(fā)展，把握當(dāng)前國際環(huán)境會計(jì)發(fā)展的潮流趨勢，結(jié)合我國的具體國情，努力探索具有中國特色的環(huán)境會計(jì)理論與方法，具有深遠(yuǎn)的意義。1．我國會計(jì)行業(yè)的發(fā)展變化史我國的會計(jì)發(fā)展經(jīng)歷了原始記錄計(jì)量、單式簿記和復(fù)式簿記三個主要的階段。原始的計(jì)量記錄行為始于舊石器時代的中晚期。而早在西周時代，我國就進(jìn)入了單式簿記階段，建立起了一套完整的會計(jì)工作組織
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