会计学的发展演变,与社会的经济环境变化密不可分。在当前的经济环境下,各种新情况新局势不断涌现,如对外开放带来的国际化趋势、信息化带来的现代化趋势、行业规模扩大带来的细分化趋势、社会进步带来的融合发展趋势,这些时代潮流也给会计学的发展带来了新的改变。本文结合多种趋势,探究现代经济环境下的会计学演进。 The development and evolution of accounting is inseparable from the changes of the economic environment in society. Under the current economic environment, various new situations and new situations are constantly emerging, such as the trend of internationalization brought about by the opening up to the outside world, the trend of modernization brought by informationization, the trend of subdivision caused by the expansion of the industry scale, and the result of social progress Fusion of development trends, these trend of the times also brought new changes to the development of accounting. This article combines a variety of trends to explore the evolution of accounting in the modern economic environment.