会计环境对会计确认与计量的影响__外文文献译文及原文.doc

Contents Abstract………………………………………………………………………………I Introduction…………………………………………………………………………Ⅱ Efficient Accounting Systems………………………………………………………1 Chapter 1 Accounting ………………………………………………………………1 1.1 The decision of accounting ………………………………………………………2 1.2 The functions of accounting………………………………………………………4 Chapter 2 Accounting environment…………………………………………………7 2.1 The goal of accountant is the starting point in which accounting environment affects the accounting information system……………………………………………9 2.2 Accounting assumed reveals close link between accounting and its interdependent external environment…………………………………………………………………10 2.3 Accounting standards disclose the request of accounting environment to accounting information………………………………………………………………13 Chapter 3 Accounting system………………………………………………………15 Conclusion …………………………………………………………………………30 References …………………………………………………………………………31 Thanks………………………………………………………………………………32 Efficient Accounting Systems The existence and development of everything are under certain environmental conditions. Accounting, as one of the most important practice of human activities is not a cases outside. Accounting environment have the base sense for the smooth conduct of the activities of accounting, while various accounting environmental factors will have isolated impact on total activity of the accounting system. The study of the structure of the accounting environment system and the relations between the various elements in this system made us to be much more realistic in this area of accounting theory and practice, to build a harmonious Environmental System for clear direction, so as to promote the accounting cause of sustainable development. Chapter 1 Accounting 1.1 The decision of accounting Accounting is one of the fastest growing fields in the modern business world. Every new shore, school, restaurant, or filling station indeed, any new enterprise of any kind increases the demand for accountants. Consequently, the demand for accountants