| 论会计与社会环境的关系 |
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| 引用本文： | 张越. 论会计与社会环境的关系[J]. 山西青年管理干部学院学报, 2003, 16(4): 33-35 |
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| 作者姓名： | 张越 |
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| 作者单位： | 山西青年管理干部学院,山西,太原,030001 |
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| 摘 要： | 会计社会环境对会计目标具有制约作用,社会环境也影响着会计具体职能作用的发挥。把握知识经济时代下会计和社会环境的关系发展趋势,应借鉴西方发达国家先进的会计模式,正确处理会计与社会环境的关系,搞好我国会计体系建设。
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| 关 键 词： | 会计 社会环境 会计体系 |
| 文章编号： | 1008-8997(2003)03-0033-03 |
| 修稿时间： | 2003-07-01 |
The Analysis on The Relationship Between Accountancy and Social Environment |
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| ZHANG Yue. The Analysis on The Relationship Between Accountancy and Social Environment[J]. Journal of Shanxi College For Youth Administrators, 2003, 16(4): 33-35 |
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| Authors: | ZHANG Yue |
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| Abstract: | Social environment not only limits the aim of accountancy, but also influences its function. Thus in the knowledge economy epoch, we should clearly know the tendency of the developing relationship between accountancy and social environment, and use advanced accountancy mode applied in the developed countries as reference, so as to deal with the relationship in an appropriate way, and improve our accountancy system construction. |
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| Keywords: | accountancy social environment accountancy system |
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