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会计是一门社会学科,它与社会环境之间存在着辩证统一的关系。一方面社会环境影响着会计的产生与发展,另一方面,会计的发展对社会环境又具有一定的反作用。本文通过宏观与微观两个方面探讨了社会环境对会计的影响及会计的发展对社会环境的反作用。
Accounting is a social science, which has a dialectical unity with the social environment. On the one hand, the social environment affects the emergence and development of accounting. On the other hand, the development of accounting has some negative effects on the social environment. This article explores the impact of the social environment on accounting and the counter-effect of the development of accounting on the social environment through macroscopic and microcosmic aspects.