会计准则作为会计处理业务的制度和规则,其专业与否直接影响企业的生存和发展。近些年来,我国新会计准则已经取得了显著成效,并受到越来越多的关注,然而,会计准则在执行过程中,极易受到政治、经济等制度环境的影响。本文将对制度环境与会计准则概念进行分析和研究,并提出制度环境在会计准则执行中的影响,从而为企业执行会计准则提供参考和帮助。 Accounting standards as a system of accounting treatment of business rules and regulations, whether or not their professional or not directly affect the survival and development of enterprises. In recent years, China’s new accounting standards have achieved remarkable results and are receiving more and more attention. However, in the process of implementation, accounting standards are highly vulnerable to the institutional environment such as politics and economy. This article will analyze and study the concept of institutional environment and accounting standards and put forward the influence of institutional environment in the implementation of accounting standards so as to provide reference and help for enterprises to implement accounting standards.