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经济因素的变化和经济理论的发展对社会的影响是广泛而又深刻的,在会计领域也是如此。文章从不同的角度较为详细地分析了不同经济环境对会计的影响、不同经济因素对会计准则的影响、经济学基本理论对会计理论发展的影响等等,探讨这些方面有助于深刻理解会计学科中基本的理论,掌握会计学发展的基本规律,从而更好地运用它们解决实际的会计的问题。
The impact of changes in economic factors and the development of economic theory on society is widespread and profound, as is the case in the accounting field. The article analyzes the impact of different economic environments on accounting from different perspectives in detail, the impact of different economic factors on accounting standards, the impact of basic economics theory on the development of accounting theory, and so on. It is helpful to deeply understand the accounting discipline In the basic theory, grasp the basic rules of the development of accounting, so as to better use them to solve practical accounting problems.