会计作为一个信息系统，总是服务于一定社会经济环境下的经济主体，通过核算反映和监督经济主体的经济活动，为经济主体实现其目标服务。而经济主体的经济活动总是受一定的社会经济环境的影响和制约。因此，企业会计只有适应所处的社会环境，并为其所处的社会环境服务，才能得 As an information system, accounting always serves the economic subjects under a certain social and economic environment, accounting and accounting reflect and supervise the economic activities of the economic subjects and serve the economic subjects to achieve their goals. The economic activities of economic subjects are always subject to certain social and economic environment and constraints. Therefore, corporate accounting can only be adapted to the social environment in which it is located and served its social environment