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伴随人类、社会和经济的不断发展,会计各影响因子和构成要素在既保持又打破固有关系而又不断由低级向高级发展的过程中,通过会计、生态和文明的有机构成会产生各种不同的成果表现;如果以生态的视野来通观会计的发展,又会在会计生态与文明的紧密结合中,进一步得知:会计整体及其各构成因子或影响因素在按其所特有的内在逻辑安排、所遵循的发展变化规律运行于市场时,始终会以一种具有一定功能特点和结构特征的文明动态系统存在、发展和生效。同时,在会计产生发展过程中,将会计生态与生态文明进行合理架构,也不难看出:处于不同时空、人性化的会计生态主体、会计生态客体与会计生态环境等,各自都在其所固有的生存状态及它们之间相互依存关系下会表现出相应的成果表现。由此可见,会计作为社会经济发展的重要现象和影响因素,在其与环境保持着紧密的适应性互动关系中而不断演进发展时,必然有着基于会计生态危机、反思会计传统模式的理性选择,必然会从会计传统文明向现代文明、从本体文明向生态文明转型发展而形成会计生态文明。
With the continuous development of human beings, society and economy, all the influencing factors and constituent elements of accounting make a difference through the organic formation of accounting, ecology and civilization in the process of maintaining and breaking inherent relationships and continuously developing from lower level to higher level If we look at the development of accounting from the perspective of ecology, we will find out further in the close combination of accounting ecology and civilization that the overall accounting system and its constituent factors or influencing factors are in accordance with their inherent internal logic , The laws of development and change followed by the government will always exist, develop and take effect in the civilized dynamic system with certain functional characteristics and structural features when they are operating in the market. At the same time, it is not hard to see that the accounting ecological body and the accounting ecological environment, which are in different spatiotemporal and humanistic, have their own inherent characteristics Living conditions and the interdependence between them will show the corresponding performance results. Thus, accounting as an important phenomenon and influencing factor of social economic development, accounting evolving inevitably has its own rational choice based on the accounting ecological crisis and the traditional accounting reflection mode, It is inevitable that accounting ecological civilization will be formed from the accounting traditional civilization to the modern civilization and from the ontology civilization to the ecological civilization.