摘要:隨著我國經濟逐步融入世界經濟，我國的會計環(huán)境也在不斷的變化而直接影響和制約會計理論和會計實務的發(fā)展。當前，企業(yè)乃至整個社會在享受日臻完善的會計所帶來的極大便利的同時，會計也因其所處環(huán)境存在著缺陷而顯露出很大的弊端。其中，企業(yè)會計信息質量是決定一個企業(yè)是否實現(xiàn)其自身價值，履行社會責任，是否能實現(xiàn)可持續(xù)長遠發(fā)展目標的量度。然而，會計信息質量的問題重點就在于做假賬，具有傳遞錯誤信息，損害各方利益，擾亂經濟秩序等等危害，會計信息失真削弱了國家財經法紀的權威性。會計造假究其根源，就在于受到內外環(huán)境的影響。本文通過系統(tǒng)分析，使讀者進一步明確影響企業(yè)會計環(huán)境的因素的基礎上提出一些建議，以期我國企業(yè)會計環(huán)境有更大改善。

關鍵詞：會計信息；質量；內部環(huán)境；外部環(huán)境

Abstract:China's economy is gradually integrating into the world, the environment of China's accounting has a direct impact on the development and application of accounting theory and practices. At present, the enterprises and society enjoy the continuing improvement of the accounting,at the same time,there are defects and reveal a serious shortcoming of accounting for its surroundings. Among them, the quality of corporate accounting information is to determine whether a company to achieve its own value and to fulfill their social responsibilities, and whether it can achieve a measure of the sustainable long-term development goals. However, the focus of the quality of accounting information is cooking the books, with spreading false information to damage the interests of all parties, and disrupt the economic order, and so endanger distortion of accounting information weakened the authority of the State Finance law. How to avoid the accounting fraud to its root is a subject to the influence of internal and external environment. Through the system analysis, the reader will further clarify the impact of corporate accounting environment factors make some suggestions based on the accounting environment and we are expect that Chinese enterprises will have a greater improvement.

Key Words：Accounting information；quality；internal environment； external environment

　　　隨著社會經濟的迅速發(fā)展，會計作為社會重要組成部分，與經濟發(fā)展的聯(lián)系也是越來越密切。會計環(huán)境影響著會計的發(fā)展，會計也以一定方式影響著會計環(huán)境。我們不能忽略二者的互動研究，會計理論與實務應與特定的會計環(huán)境相適應，會計受制于會計環(huán)境的發(fā)展又服務于會計環(huán)境。只有把握會計研究過程中的環(huán)境觀，才能更好地認識會計，發(fā)展會計。企業(yè)財務會計環(huán)境控制理論研究對于我國來說具有極強的緊迫性。其理論研究和實踐運用對于研究者和企業(yè)來說，都是任重而道遠的。學者和會計人員應該積極開展相關研究，為企業(yè)應用提高理論支持；同時企業(yè)也應該大膽實踐，在實踐中完善理論。