经济发展很大程度上影响了会计制度变化,会计的产生与发展同时也对经济增长产生影响,这种影响与作用便是会计的经济效应。本文分析影响会计经济效应的制约因素,给出了凸显会计经济效应有效发挥的意见,并希望会计工作较好地发挥服务经济发展的作用,同时也为相关领域研究提供参考意见。 Economic development has greatly affected the changes in the accounting system. The generation and development of accounting also have an impact on economic growth. The effect and role of accounting are the economic effects of accounting. This article analyzes the restrictive factors that affect the economic effects of accounting, gives the opinions that highlight the effective exertion of accounting economic effects, and hopes that the accounting work will better serve the role of the development of service economy, and at the same time, it will also provide reference opinions for related fields.