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在我国社会经济不断发展的过程中,会计会由于不同客观环境的影响因素,促使发展的变化路途存在差异性,从而使社会性的特征有所凸显。因此,对会计想要充分认识,就要对会计所在的客观环境提升认知度,掌握客观环境的动态性、时代性以及交融性,要在大环境中看待会计,按照客观环境的变化来发展会计、创新会计、理解会计以及认识会计。本文就会计环境变革与财务会计理论创新为基本点,进行详细的分析。
In the continuous development of social economy in our country, due to the different factors affecting the objective environment, the accounting society will make the change of development different and make the characteristics of the society become more prominent. Therefore, if we want to fully understand the accounting, we must enhance the cognition of the objective environment in which the accounting is located, and grasp the dynamics, the times and the blending of the objective environment. We should treat the accounting in the macro environment and develop in accordance with the changes in the objective environment Accounting, Innovation Accounting, Accounting Understanding and Accounting Understanding. This article analyzes the changes of accounting environment and the innovation of financial accounting theory.