市场经济的不断发展与完善给会计行业提供发展机遇的同时也带来了巨大的挑战。会计行业发展的过程中,会计价值受到多种因素的影响,主要可以分为文化环境与非文化环境两个方面,其中非文化会计环境中又包含多种因素。本文对会计价值中的非文化会计环境因素的影响进行了分析。 The constant development and perfection of the market economy have provided great opportunities for the development of accounting industry. In the course of the development of accounting industry, accounting value is influenced by many factors, which can be divided into two major aspects: cultural environment and non-cultural environment. Non-cultural accounting environment includes many factors. This article analyzes the impact of non-cultural accounting environmental factors in accounting value.