浅析我国当前会计环境存在的问题与改善对策.doc

浅析我国当前会计环境存在的问题与改善对策 作 者： 指导老师： xxxxx大学 xxxxxxxxxxxx系 2010年8月 Abstract Accounting is the microcosmic environment accounting work, specific environment directly influences the quality of accounting information is the basic characteristics. Mainly by the accounting personnels quality, the pressure of work and working conditions of the three factors. Current accounting work, the overall environment of accounting information quality has adverse effects, therefore, we should take effective measures to improve environmental purification, accounting for improving accounting information quality, create basic conditions. Key words: Accounting information ; quality; environment purify; countermeasure I 摘要 　会计的环境是会计工作的具体环境，是直接影响会计信息质量特征的基本条件。主要由会计人员的素质、工作压力和工作条件三个方面的因素所组成。当前我国会计工作的总体环境较差，对会计信息质量有着不良影响，为此，应采取切实有效的措施，净化与改善会计环境，为提高会计信息质量创造基础条件。　　关键词:　会计环境　会计环境　会计信息质量　会计环境净化 II 目录 Abstract......................................................................................................................i 提要...........................................................................................................................ii 一、引言…………………………………………………………………………...1 二、会计环境内涵.............................................................................................1 （一）、政治因素……………………………………...…………………..…....1 （二）、法律因素.................................................................................................1 （三）、经济因素.................................................................................................2 （四）、教育与文化因素.....................................................................................2 （五）、科学技术环境........................................................................................................2 三、我国当前会计环境的现状及存在问题 （一）、有利会计环境因素...........................................................................