论文部分内容阅读
影响与制约会计信息的要素本身是变化的,因而企业的财务目的也随之变化。会计信息在社会,政治起着决定性的作用,经济、文化等因素的影响,其中最明显的经济因素,是会计信息在一定时间来适应经济环境。
Impact and control The elements of accounting information are themselves changing, so the financial purpose of the business also changes. Accounting information plays a decisive role in society and politics. Economic and cultural factors influence the accounting information. The most obvious economic factor is that accounting information can adapt to the economic environment at certain time.