山东经济学院本科学年设计(论文)设计(论文)题目:会计环境对会计发展的影响指导教师：学姓号：名：会计院（部）会计专业08届山东经济学院教务处制2010年2月12日会计环境对会计发展的影响摘要会计是随着社会生产的发展和经济管理的需要应运而生的，他以会计环境的发展变化为背景，会计环境的变化影响和制约着会计理论和会计实务的发展，随着对会计研究的不断深入，会计环境的重要性日益突出。本文结合我国实际，对我国目前不利于会计工作健康发展的法律环境、政治经济环境及会计人员自身素质各方面进行全面剖析，指出这些都是在社会主义市场经济发展进程中出现的问题，应该用发展的眼光来思考，用改革的思维来解决。同时提出优化会计环境的一些方案，以优化会计环境来促进会计和谐健康发展。关键词：会计环境；发展；问题；优化措施AccountingenvironmentontheinfluenceofaccountingdevelopmentABSTRACTAccountingisalongwiththedevelopmentofsocialproductionandeconomicmanagementneedarises,itwiththedevelopmentandchangeoftheaccountingenvironmentasabackground,accountingenvironmentchangeinfluencesandrestrictstheaccountingtheoryandpracticalaccountingdevelopment,withthedeepeningoftheresearchonaccounting,andaccountingtheimportanceofenvironmentismoreandmoreserious.Combiningwiththerealityofourcountry,topresentthehealthydevelopmentoftheaccountingworkagainstlegalenvironment,politicalandeconomicenvironmentaccountingpersonneldiathesisvariousaspectsthoroughanalysis,andpointsoutthattheseareinthedevelopmentofthesocialistmarketeconomyemergeintheprocessofproblem,shouldusetheviewofdevelopmenttothinking,withthereformthinkingtosolve.Atthesametimeproposeoptimizationaccountingenvironmentofsomeoptionstooptimizeaccountingenvironmenttopromoteaccountingharmoniousandhealthydevelopment.Keywords：Accountingenvironment;Development;Question;Optimizationmeasures目录一、会计环境概述...............................................................................................................................................1二、会计环境对会计影响的主要表现和因素分析...........................................................................................1（一）会计环境对会计影响的表现...........................................................................................................11．对会计目标的影响.............................................................................................................................12．对会计准则的影响.......................................................................