會(huì)計(jì)與經(jīng)濟(jì)發(fā)展的關(guān)系-展示頁(yè)
2025-07-02 00:18本頁(yè)面
【正文】 紀(jì)初，西方現(xiàn)代復(fù)式簿記傳入我國(guó)，主要在海關(guān)、郵政、銀行、鐵路及大的工商業(yè)中使用。明末清初還出現(xiàn)了以四柱為基礎(chǔ)的“龍門(mén)賬法”和“天地合賬法”等記賬方法。進(jìn)入12世紀(jì)后，南宋的“審計(jì)院”設(shè)置，以及明朝的“都察院制度”、財(cái)物出納印信勘合制度、黃冊(cè)制度等，都閃爍著中式會(huì)計(jì)的歷史光輝。那時(shí)，中國(guó)就有了“會(huì)計(jì)”的稱謂，會(huì)計(jì)在當(dāng)時(shí)的涵義是：既有日常的零星核算，又有歲終的總核算，通過(guò)日積月累的歲會(huì)的核算，達(dá)到正確考核王朝財(cái)政經(jīng)濟(jì)收支的目的。原始的計(jì)量記錄行為始于舊石器時(shí)代的中晚期。了解發(fā)達(dá)國(guó)家環(huán)境會(huì)計(jì)理論的發(fā)展，把握當(dāng)前國(guó)際環(huán)境會(huì)計(jì)發(fā)展的潮流趨勢(shì)，結(jié)合我國(guó)的具體國(guó)情，努力探索具有中國(guó)特色的環(huán)境會(huì)計(jì)理論與方法，具有深遠(yuǎn)的意義。而會(huì)計(jì)的發(fā)展史同樣告訴我們，會(huì)計(jì)總是依存于一定的社會(huì)經(jīng)濟(jì)環(huán)境而發(fā)展的，而社會(huì)經(jīng)濟(jì)環(huán)境的巨大變革，必然對(duì)會(huì)計(jì)產(chǎn)生劇烈的沖擊和挑戰(zhàn)。經(jīng)濟(jì)離不開(kāi)會(huì)計(jì)，會(huì)計(jì)離不開(kāi)經(jīng)濟(jì)，經(jīng)濟(jì)越發(fā)展，會(huì)計(jì)越發(fā)展?！熬W(wǎng)絡(luò)化、信息化、數(shù)字化、知識(shí)化”成為當(dāng)前經(jīng)濟(jì)環(huán)境的基本特征，會(huì)計(jì)的計(jì)量手段、會(huì)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。隨著經(jīng)濟(jì)全球化趨勢(shì)的迅猛發(fā)展，世界各國(guó)經(jīng)濟(jì)發(fā)展越來(lái)越相互依賴，相互影響。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。 關(guān)鍵詞：會(huì)計(jì)體系 經(jīng)濟(jì)環(huán)境 會(huì)計(jì)準(zhǔn)則 環(huán)境會(huì)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。因此，在我國(guó)社會(huì)經(jīng)濟(jì)環(huán)境劇烈變化，經(jīng)濟(jì)全球化對(duì)我國(guó)影響全面深入的當(dāng)前形勢(shì)下，準(zhǔn)確分析指出當(dāng)前經(jīng)濟(jì)發(fā)展對(duì)我國(guó)會(huì)計(jì)體系的沖擊，對(duì)建設(shè)科學(xué)的會(huì)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。會(huì)計(jì)與經(jīng)濟(jì)發(fā)展的關(guān)系摘要：國(guó)內(nèi)外經(jīng)濟(jì)環(huán)境的急劇變化，強(qiáng)烈沖擊著我國(guó)現(xiàn)行的會(huì)計(jì)體系。通過(guò)簡(jiǎn)要回顧我國(guó)的會(huì)計(jì)發(fā)展史以及西方會(huì)計(jì)理論的發(fā)展歷程，再次明確會(huì)計(jì)總是隨著社會(huì)經(jīng)濟(jì)環(huán)境的發(fā)展而發(fā)展，科學(xué)合理的會(huì)計(jì)體系可以促進(jìn)經(jīng)濟(jì)的健康發(fā)展。結(jié)合世界經(jīng)濟(jì)變化的趨勢(shì)及會(huì)計(jì)發(fā)展的特點(diǎn)，預(yù)測(cè)了未來(lái)經(jīng)濟(jì)環(huán)境變化下會(huì)計(jì)行業(yè)將會(huì)受到的影響，并在此基礎(chǔ)上，思考我國(guó)會(huì)計(jì)國(guó)際化的更好方法與路徑，引導(dǎo)建立發(fā)展網(wǎng)絡(luò)會(huì)計(jì)、環(huán)境會(huì)計(jì)體系，以更好的應(yīng)對(duì)知識(shí)經(jīng)濟(jì)、網(wǎng)絡(luò)經(jīng)濟(jì)以及綠色經(jīng)濟(jì)的沖擊。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 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(shí)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)。而會(huì)計(jì)作為國(guó)際通用的商業(yè)語(yǔ)言，其準(zhǔn)則標(biāo)準(zhǔn)、內(nèi)容體系、報(bào)告方式、工作語(yǔ)言等方面必然要向國(guó)際化的方向發(fā)展。會(huì)計(jì)與經(jīng)濟(jì)總是緊密聯(lián)系在一起的。一方面，經(jīng)濟(jì)的發(fā)展直接決定了會(huì)計(jì)的發(fā)展；另一
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