【摘要】 从会计的发展历史来看,环境因素是导致会计发展变革的根本动因。因此,研究我国管理会计的技术环境及其影响,并在此基础上建立具有中国特色的环境管理会计理论与方法体系,对我国经济的可持续发展具有十分重要的战略意义。拟从政治、经济、法律、文化4个方面分析环境对建立我国环境管理会计理论与方法体系的影响,提出建立我国环境管理会计理论与方法体系的对策。更多还原

【Abstract】 From the viewpoint of accounting development history,the circumstance is the basic factor which results in the development of accounting.Therefore,studying the technical circumstance and its influences on management accounting and establishing the circumstance management accounting theory and methodology that are characterized by Chinese style will have strategic significance for the sustainable development of Chinese economy.This paper analyzes the impact of circumstance on establishing circumstance management accounting theory and methodological system from the viewpoints of politics,economy,law and culture.Some countermeasures are proposed for establishing circumstance management accounting theory and methodological system.更多还原