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随着我国市场经济的快速发展和生产力的不断提高,会计逐渐发挥着越来越重要的作用。而会计环境是指保证会计能够正常运作和赖以生存的环境,也是会计与周围各内外部因素之间的关系,即影响会计活动的内外部因素的总和。而会计环境会对会计的方方面面,如会计信息的需求和会计程序等方面产生一定程度的影响。因此,应对会计环境有着一定的重视。而当前我国的会计环境还存在着一些问题,为实现会计活动更好地运营,应学会观察和分析我国当前的会计环境现状,找出净化会计环境、改善会计环境的方法,并妥善实施,从而保证企业的可持续发展。最终促进我国整体经济的发展。
With the rapid development of China’s market economy and continuous improvement of productivity, accounting has played an increasingly important role. The accounting environment is to ensure the normal operation of the accounting and survival of the environment, but also accounting and the surrounding internal and external factors that affect the accounting activities of the external and internal factors. The accounting environment will have a certain degree of impact on all aspects of accounting, such as the demand for accounting information and accounting procedures. Therefore, we should pay attention to the accounting environment. At present, there are still some problems in our country’s accounting environment. To realize a better operation of accounting activities, we should learn to observe and analyze the current status of accounting environment in our country, find ways to clean up the accounting environment and improve the accounting environment, Ensure the sustainable development of enterprises. Eventually promote the development of our economy as a whole.