作为会计活动的重要产物,会计价值可以对会计主体的经营情况、财务状况等做出真实反映。内部会计主体与外部环境都是影响会计价值的主要因素,其中,外部环境因素主要由文化环境因素和非文化环境因素构成。接下来,本文将围绕非文化会计环境因素对会计价值的影响展开分析。 As an important product of accounting activities, the accounting value can make a true reflection of the operating status and financial status of the accounting entity. Internal accounting subjects and the external environment are the main factors that affect the accounting value. Among them, the external environmental factors are mainly composed of cultural environmental factors and non-cultural environmental factors. Next, this article will focus on the impact of non-cultural accounting environmental factors on the accounting value analysis.