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毕业论文-关于会计与社会发展、经济环境等关系，共17页，11328字。
中文摘要
会计是社会经济发展到一定阶段后产生的一种管理活动，它作为一个经济信息系统，在经济发展和建设中发挥着越来越重要的作用。然而，近年来会计信息失真问题非常严重，它直接影响了正常的经济秩序，降低了会计职能的发挥，引起了社会各界的广泛关注。任何事物的产生都离不开其生存的环境，会计信息质量也同其存在的环境有密切的关系。目前，我国现行的会计核算体系还没有对环境资源进行有效的反映。因此，在充分考虑资源型企业实际情况的基础上，现行的相关会计核算体系中应该设置具体的核算科目，来反映环境保护的相关内容。
会计环境与会计报告的关系密不可分。目前,会计环境发生了巨大变化,而会计报告的变化则相对滞后,从形式到内容与现有会计环境相比,都显出了其局限性及改革的必要性。国内外经济环境的急剧变化，强烈冲击着我国现行的会计体系。通过对我国会计发展史的简要回顾，以及会计制度改革历程的梳理，进一步明确了会计总是随着社会经济环境的发展而发展。因此，要使我国现行的会计体系顺应时代潮流，更好地为现代化经济建设服务，分别从会计对象、会计目标、会计计量受到的冲击进行分析变得十分必要。结合世界经济变化的趋势及会计发展的特点，预测了未来经济环境变化下会计行业将会受到的影响，主要从会计目标和会计准则两方面加以探讨。在此基础上，思考实现我国会计与国际惯例更好融合的方法和途径，以更好的应对来自知识经济环境的冲击。
关键词：会计; 环境因素; 经济环境

Abstract
Accounting is the social and economic development to a certain stage of the generation after a management activities, it as an economic information system, in the economic development and construction plays a more and more important role. However, in recent years the accounting information distortion problem is very serious, it directly affects the normal economic order, and to reduce the accounting function of the play, the cause of social concern. Any things can produce its survival environment, the accounting information quality with the existing environment also has close relationship. At present, China’s current accounting system is still not on the environment resources for effective reflection. Therefore, in full consideration of resource-based enterprises based on the actual situation, the existing related accounting system should be set specific accounting subjects, to reflect the protection of the environment related content.Accounting environment and the close relationship between accounting report. At present, the accounting environment changed, and accounting report changes are relatively lags behind, from the form to the content and the existing accounting environment in, display its limitations and the necessity of the reform The existent accounting system in our country is violently impacted by the great changes of economic circumstances at home and abroad. Further, it’s definite that the account always depends on the development of economic environments, which can be seen from the brief review to accounting history and its reform course in our country. Therefore, it’s quite necessary to analyze impacts on accounting objects, counting targets and quantity measurement, so that our system can keep up with the trend of the times to serve our modern economic construction better. Combined the world economic development trends with accounting features, we boldly predict the influence on account from future economic changes focused on accounting objects and criterion mainly. On the basis of above, we consider how to integrate our country’s account into international common practice for dealing with shock from knowledge-based economy.
Key word : Accounting; Environmental factors; Economic environment

目 录
中文摘要...................................................................................................................1
英文摘要...................................................................................................................2
一．会计与经济环境的关系...................................................................................4
1.会计离不开经济...................................................................................................4
2．会计与经济环境的关系研究.............................................................................5
二．社会主义市场经济与会计................................................................................6
1．社会主义市场经济体制下的会计职业道德......................................................6
2.市场经济条件下加强会计监督的必要性.............................................................7
三．中国会计特色问题...........................................................................................11
1.中国会计特色的含义............................................................................................11
2.中国会计特色的环境因素....................................................................................11
3.中国会计特色的基本特征....................................................................................12
四．会计对社会经济发展的促进与制约...............................................................13
1.环境管理会计在企业投资发展中的作用............................................................13
2.环境管理会计在我国应用的思考 .......................................................................14
结束语.......................................................................................................................15
参考文献...................................................................................................................16