【正文】 ted to the various levels of government. Businesses usually publish such reports at least annually. To meet the needs of the external users, a framework of accounting standards, principles and procedures known as “generally accepted accounting principles” have been developed to insure the relevance and reliability of the accounting information contained in these external financial reports. The subdivision of the accounting process that produces these external reports is referred to as financial accounting.Another important function of accounting is to provide the management inside an organization with the accounting information needed in the organization’s internal decisionmaking, which relates to planning, control, and evaluation within an organization. For example, budgets are prepared under the directions of a pany’s controller on an annual basis and express the desires and goals of the pany’s management. A performance report is supplied to help a manager focus his attention on problems or opportunities that might otherwise go unnoticed. Furthermore, costbenefit data will be needed by a pany’s management in deciding among the alternatives of reducing prices, increasing advertising, or doing both in attempt to maintain its market shares. The process of generating and analyzing such accounting information for internal decision –making is often referred to as managerial accounting and the related information reports being prepared are called internal management reports. As contrasted with financial accounting, a management accounting information system provides both historical and estimated information that is relevant to the specific plans on more frequent basis. And managerial accounting is not governed by generally accepted accounting principles.Chapter 2 Accounting environmentThe growth of organizations, changes in technology, government regulation, and the globalization of economy during the twentieth century have spurred the development of accounting. As a result, a number of specialized fields of accounting have evolved in addition to financial accounting and managerial accounting, which include auditing, cost accounting, tax accounting, budgetary accounting, governmental and not –forprofit accounting, human resources accounting, environmental accounting, social accounting, international accounting, etc. For example, tax accounting enpasses the preparation of tax returns and the consideration of the tax consequences of proposed business transactions or alternative courses of action. Governmental and notforprofit accounting specializes in recording and reporting the transactions of various governmental units and other notforprofit organizations. International accounting is concerned with the special problems associated with the international trade of multinational business organizations. All forms of accounting, in the end, provide information to the related users and help them make decisions. Accountant the environment has, the development closely with accountant related, and decided that accountant the thought that the accounting theory, accountant organize, accountant the legal system as well as the accountancy level of development historic condition and the particular case.Studies accountant the environment the influence which develops to accountant, should take accountant the goal, accountant suppose, the accounting standards as the clue. The goal of accountant is the starting point in which accounting environment aff