会计是伴随着人类的生产实践和经济管理的客观需要而产生、发展并不断完善起来的 ,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。会计运行的环境是会计的产生、存在和发展的环境 ,在一定的社会环境里 ,会计理论和方法不能不受到来自该环境 Accounting is accompanied by the objective needs of mankind’s production practice and economic management, developed and constantly improved. As a management activity, accounting is an information system. It always depends closely on the objective environment of production and development. Accounting environment is the accounting of the production, existence and development of the environment, in a certain social environment, accounting theory and methods can not but be from the environment