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会计工作者进行会计财务分类的时候,必须严格遵守的行动指南以及工作规则就是会计准则,该准则具有宏观性、理论性以及抽象性。而会计准则执行是指依据会计准备具体基本要求而实施的一些列步骤,会因为不同企事单位或者是不同社会组织实际状况而表现出不同程度的过程复杂性。对会计准则执行造成影响的关键因素之一就是制度环境,所以分析其作用机制是非常必要的。本文主要对制度环境给实际工作中会计准则的执行造成的影响进行分析探讨,提出笔者的思考和建议,仅供参考。
When accountants carry on the financial classification of accounting, it is the accounting standards which must strictly abide by the guidelines of operation and working rules, which is macroscopical, theoretical and abstract. However, the implementation of accounting standards refers to a series of steps implemented according to the specific basic requirements of accounting reserve, which may show different degrees of process complexity due to the actual conditions of different enterprises and units or different social organizations. One of the key factors affecting the implementation of accounting standards is the institutional environment, so it is necessary to analyze its mechanism of action. This article mainly analyzes the impact of institutional environment on the implementation of accounting standards in practical work, puts forward my thoughts and suggestions for reference purposes only.