论文部分内容阅读
会计发展的历史告诉我们,社会经济环境的变化和会计信息使用者需求的变化是推动财务会计发展的两大动力。与经济环境的变化相适应,企业的财务环境也发生了巨大的变化。
The history of accounting development tells us that the changes in the socio-economic environment and changes in the needs of users of accounting information are two driving forces behind the development of financial accounting. In line with the changes in the economic environment, the financial environment of enterprises has undergone tremendous changes.