古今中外 ,会计都是适应经济管理的需要为讲求经济效益而发展起来的。在当今以经济发展为主旨的社会里 ,会计仍是人们了解一个企业乃至一个国家的财务并进而据以作出有关决策的基本信息系统。受环境影响 ,世界各国在政治、经济、文化、法律等诸多方面存在着差异 ,导致不同国家 At all times and in all countries, accounting is to adapt to the needs of economic management in order to emphasize economic benefits and developed. In today’s economy-oriented society, accounting is still the basic information system for people to understand the financial affairs of a business or even a country and make relevant decisions accordingly. Affected by the environment, there are differences in political, economic, cultural, legal and other aspects of various countries in the world, leading to different countries