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经济发展是决定会计变迁的重要因素,而会计的出现与发展同样影响着经济的增长变化。经济的发展和会计的发展它们相互影响,关系密切,会计工作在社会经济的发展过程中至关重要,经济与会计的这种相互影响的关系被称作是会计的经济效应。加强对会计经济效应的分析则具有十分重要的现实意义本文讲述经济发展对会计变迁的决定作用及会计对经济发展的多重影响,为使会计更好的发挥自身的经济效应,探究会计改革方向。
Economic development is an important factor that determines the change of accounting. The emergence and development of accounting also affect the growth and changes of economy. Economic Development and Accounting Development They influence each other and are closely related to each other. Accounting work is of crucial importance in the development of social economy. The interrelated relationship between economy and accounting is called the economic effect of accounting. To strengthen the analysis of accounting economic effect is of great practical significance. This paper describes the decisive role of economic development on accounting changes and the multiple effects of accounting on economic development. In order to enable accounting to better play its own economic effects, to explore the direction of accounting reform.