会计作为一种管理活动,又是一个信息系统,它总是密切地依存于生产发展的客观环境,会计的发展体现了不同环境下的会计价值、会计思想、会计文化和会计技术等,在任何一个时期会计问题的研究,永远要以会计所处的客观环境为出发点和立足点,在任何社会条件下,会计的各个环节都无一不烙上客观环境的印记。 Accounting as a management activity is an information system. It always depends closely on the objective environment of production development. The development of accounting reflects the accounting value, accounting ideas, accounting culture and accounting techniques in different environments. The study of accounting problems in a period of time must always take the objective environment where accounting is as the starting point and the starting point. Under all social conditions, all aspects of accounting are branded as the objective environment.