会计作为一门社会科学,根据权变理论,会计环境对其起着至关重要的作用。会计环境是会计所依存的时间和空间的点的组合,包括企业内部小环境和外部大环境。会计作为一个信息系统,总是服务于一定的经济主体,而经济主体的经济活动是一定环境影响和约束下的行为。因此,会计信息是一 Accounting as a social science, under the contingency theory, the accounting environment plays a crucial role. The accounting environment is the combination of the time and space depending on the accounting, including the internal environment and the external environment. As an information system, accounting always serves a certain economic subject, while the economic activity of an economic subject is a certain environmental impact and constraint behavior. Therefore, the accounting information is one