论会计环境

Journal of Hubei TV University Pub Date : 1900-01-01 DOI:10.4324/9781315728445-10

Liu Jian-ta

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摘要

会计环境是会计赖以生存和发展的环境。它分为两类:内部环境和外部环境。会计环境是会计研究的起点，对会计工作的制度、理论和对应关系的发展起着重要的推动作用。

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On Accounting Environment

The accounting environment is the environemt in which the accounting exists and develops. It fall into two groups: internal and external environment. The accounting environment is the start of the study of accounting, and contributes to the development of the system, the theory and the correspondence of accounting workings.

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