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会计环境是会计系统周围的情况与条件的总和。会计为适应环境的需要而发展,并反作用于环境。从多视角探讨会计环境的分类,对正确认识会计环境和会计系统,促进两者协调发展,实现会计目标是不可缺少的。一、按会计环境的性质分类会计环境按性质分类是最基本的分类,是其他分类的基
The accounting environment is the sum of the circumstances and conditions around the accounting system. Accounting to meet the needs of the environment and development, and the reaction of the environment. Discussing the classification of accounting environment from multiple perspectives is indispensable for correctly understanding the accounting environment and accounting system, promoting the coordinated development of both and realizing the accounting goal. First, the nature of the accounting environment by classification Accounting environment by nature is the most basic classification of the classification is based on other categories