会计作为经济管理的一个重要组成部分，有其自身的发展规律。它在一定时期的发展和变化，要受到社会经济、法律、政治和科技等环境因素的制约。会计环境上的差异导致了同一国家在不同时期会计发展水平上的差异和不同国家在同一时期会计发展水平上的差异。比较分析这些差异... As an important part of economic management, accounting has its own law of development. Its development and changes in a certain period of time are subject to environmental factors such as social economy, law, politics and science and technology. Differences in the accounting environment led to the same country in different periods of accounting development level differences and different countries in the same period accounting development level differences. Compare these differences ...