我国会计的发展离不开相应的会计环境,从某种意义上讲会计环境与会计发展具有相互制约相互促进的关系。本文以会计发展历程为切入点,阐述影响会计发展的会计环境,从而分析会计环境对会计发展的具体影响。 The development of China’s accounting can not be separated from the corresponding accounting environment, in a sense, the accounting environment and accounting development have the mutual restraint and mutual promotion relationship. This article takes the course of accounting development as an entry point, elaborates the accounting environment that affects accounting development, and analyzes the concrete impact of accounting environment on accounting development.