任何一门学科的产生和发展,都是一定环境作用下的结果,会计这门学科也不例外。在会计的产生和发展过程中,会计环境起着重要的制约和促进的作用。 所谓社会环境因素是指政治、法律、教育、科技、社会文化等众因素的综合。 一、政治因素对会计的影响 政治因素对会计的影响体现在国家的 The emergence and development of any discipline is the result of a certain environment, and the discipline of accounting is no exception. In the production and development of accounting, the accounting environment plays an important role in restraint and promotion. The so-called social environment refers to the political, legal, education, science and technology, social and cultural factors such as the comprehensive. First, the political factors on the impact of accounting Political factors on the impact of accounting embodied in the country