【正文】 計量經(jīng)濟業(yè)務的價值，在財務會計報告中適當?shù)呢泿艃r值的記錄。不同的會計準則將產(chǎn)生不同的會計信息，從而影響到不同主體的利益，它將使一部分人受益，而另一部分人可能受損。盡管從理論上講，公允價值信息比歷史成本信息對于使用者未來的經(jīng)濟決策更具指導性，但正如美國注冊會計師協(xié)會財務報告專門委員會發(fā)表的題為《改進企業(yè)報告——顧客導向》所說，眾多使用者并不主張以公允價值模式替代歷史成本模式，其理由主要是出于保證財務報告信息的一貫性、可靠性和成本效益原則的考慮。如國際會計準則委員會所說，“要集中注意力于為了提供對經(jīng)濟決策有用的信息”。研究會計環(huán)境對會計發(fā)展的影響，應以會計目標、會計假定、會計準則為線索。眾所周知，財務會計確認、計量和記錄的目的是向外界提供真實有用的財務報告，最新的財務報告應揭示對報告運用者決策最相關(guān)的全部信息，即關(guān)于會計主體未來現(xiàn)金流量時機、金額、不確定性的信息。形成和分析這種用于內(nèi)部決策的會計信息的程序通常稱為管理會計，其所提供的信息報告稱為內(nèi)部管理報告。同樣，許多國家的法律都要求企業(yè)向各級政府報告廣泛的財務信息。他們有的也許擁有藝術(shù)或電腦編程的背景，有的也許擁有不同的種族和文化背景。s reform, but accountant standard system39。 Looking from crosswise, different national accountant the environment is different, accountant the goal content has the difference, its accounting information is also unique. About accountant the goal, the theorists have “the policymaking useful view” and “the management responsibility view” the struggle. What policymaking useful view interdependence is the developed capital market, the resources request and is entrusted with something the relations are establishes through the capital market. Thus, the resources entrusting party and is entrusted with something the side responsibility relations intermediary bees because of the capital market fuzzy. But the responsibility view to base the resources request which forms in the direct intercourse with is entrusted with something the relations. Western various countries and the international accounting standards mittee approve the policymaking useful view. If the international accounting standards mittee said that “must focus the attention to provide to the economic decisionmaking useful information”. Comparatively speaking, the management responsibility view depends on each other accountant the environment and the Chinese present stage economic reform and the development actual situation even more tallies. The current our country financial inventory accounting39。s fundamental assumption”. Although theoretically speaking, the sound value information will have the guidance pared to the historical costs information regarding the user future economic decisionmaking, just like but US Chartered accountant the Association financial report Technical mittee will publish the topic will be Improvement Enterprise Reported that Customer Guidance said that the numerous users did not advocate by the sound value pattern substitution historical costs pattern, its reason will mainly be stems from the guarantee financial report information consistency, reliable and the cost benefit principle consideration. However, they advocate many kinds of measurement attribute mix valuation.Accountant supposes is based on the external environment uncertainty proposed that therefore, may say that accountant supposes is the accounting theory and accountant the environment connected border meeting point, depends on each other accountant with it the environment to have the extremely close relationship. The accounting standards disclose accountant the environment to the accounting information requestAccountant the environment to accounting standards39。會計環(huán)境對于會計各項活動的順利展開具有基礎(chǔ)意義, 同時各個會計環(huán)境因素并不是孤立地對會計活動產(chǎn)生影響, 研究會計環(huán)境體系的結(jié)構(gòu)以及體系中各個要素之間的相互關(guān)系能夠使我們在會計理論與實務領(lǐng)域更好地做到實事求是, 為構(gòu)建和諧會計環(huán)境體系明確方向, 從而促進會計事業(yè)的可持續(xù)發(fā)展。1．2 會計的職能 會計的最重要職能之一是向有利害關(guān)系的使用者累積和報告有關(guān)某一組織的財務狀況和經(jīng)營成果的財務信息。例如，由公司總會計師指導編制的年度預算闡明公司管理當局的意愿與目標。例如，稅務會計涉及納稅申報單的編制以及研究經(jīng)濟業(yè)務或不同措施可能產(chǎn)生的納稅影響，政府及非營利組織會計專注于記錄和報告不同政府部門和其他非營利組織的經(jīng)濟業(yè)務。但由于其不完全符合會計要素定義和標準，而只能在表外列示。這樣，資源的委托方和受托方的責任關(guān)系因資本市場的中介而變得模糊起來?！　≌驗闀嬆繕耸怯绊憰嬓畔⑾到y(tǒng)的根本原因，因此，從會計環(huán)境出發(fā)對會計目標加以定位，才能使會計理論來自于會計實踐又走向會計實踐。會