会计的产生和发展与会计所处的环境密不可分,不同的会计环境产生不同的会计制度。德国与我国的政治经济环境,社会文化等方面有相似之处,但德国的政治经济环境、社会文化等会计环境与我国的会计环境在很多方面存在差异,所以比较中德会计环境,分析会计环境差异对我国会计改善会计环境,完善会计制度,提高会计人员素质具有很大的意义。 The emergence and development of accounting are closely related to the environment in which accounting is performed. Different accounting environments produce different accounting systems. Germany has similarities with China’s political economy, social culture and other aspects. However, there are many differences between the accounting environment in Germany such as the political and economic environment, social culture and the accounting environment in China. Therefore, comparing the Sino-German accounting environment and analyzing the accounting environment Differences have great significance for accounting in our country to improve the accounting environment, improve the accounting system, improve the quality of accountants.