Study Of Corporate Accounting Environment

The quality of accounting information isn't satisfied by people in our country. Cheating accounting information produced all the time and never be eliminated. Though the government have taken some ways to decline it over lOyears efforts, all proved in vain. The study of it showed that accounting environment is the main reason which caused pretended finance and accounting information. Accounting environment involves respects, such as political and economic systems, law systems, social customs, education and culture, enterprise management and strategic planning, accountants' professional education and self-discipline, as well as accounting thought and accountant. Accounting environment play a direct role in accounting practice, decides the quality and quantity of accounting information as well as the direction of the accounting development.8 chapters and ISentail factors make up the article. After analyzing these accounting environments, the article showed that the richer the region is , the higher status the accounting is accounting in such regions does greater contribution to the development of accounting than that in poor regions. The setting-up of the government agencies and the allocation of the power in politics have forceful influence on accounting. The environment of law standardizes the system of accounting and perfects the system of accounting supervision. The environment of education affects the practice made by accountant from the purpose of training, the design of the courses, teachers and accountants to the follow-up education. The environment of science and technology always plays a great role in propelling the development of accounting. Enterprise requires the accountant to take concerted action in the making of strategic objective, the carrying out of the enterprise's strategy and obtaining feedback on practice in formation. The influence made by industry environment to accounting is Mainly carried out and completed by industry accounting system. Accounting culture standardizes , guides and motivates accountants to improve the level of accounting practice. The influence of Accounting international environment was mainly shown up on accounting reform policies published by government and the development trend of enterprise accounting...