摘要
本文论述了会计与会计环境的关系以及会计环境对会计的影响,指出了我国会计环境中存在的主要问题,提出了解决我国会计环境问题的主要对策,即建立现代企业会计制度;完善会计法律体系;提高会计从业人员素质。
This paper elaborates the relation of accounting and accounting environment and the effect of accounting development on accounting environment,points out the problems existed in Chinese accounting environment,puts forward main countermeasures including establishing modern enterprise accounting system,perfecting accounting law system and improving the quality of accounting practitioners.
出处
《内蒙古财经学院学报（综合版）》
2012年第1期143-146,共4页
Journal of inner Mongolia finance and economics college
关键词
会计环境
会计影响
会计制度
accounting environment
accounting influence
accounting system
