Abstract: With China's entry into WTO, China's economy has gradually merged into the world economy, and China's accounting environment will inevitably undergo great changes. The change of accounting environment directly affects and restricts the development of accounting theory and practice. On the basis of discussing the influence of accounting environment on accounting, this paper puts forward some corresponding measures for purifying accounting environment.

Keywords: accounting environment; Accounting development; affect

First, the accounting environment on the performance of accounting impact

1, the impact on accounting objectives. The specific differences of accounting objectives under various accounting models can be attributed to different accounting environments. Regarding accounting objectives, there is a dispute between "decision-making usefulness view" and "management responsibility view" in theoretical circles. The view of decision-making usefulness depends on the developed capital market, and the view of management responsibility is based on the entrusted and entrusted relationship of resources formed by direct exchange. Western countries and recipients of international accounting standards agree with the usefulness of decision-making. Comparatively speaking, the accounting environment on which the concept of management responsibility depends is more in line with the actual situation of China's current economic reform and development. At present, the main goal of financial accounting in China should be to report the performance of entrusted responsibility to the client. Because from the time point of view, the concept of corporate responsibility is not mainly oriented to the future, but to the past and present. In accounting recognition and measurement basis, it is easier to base on the past and present than on the future, and the quality of information provided is closer to the target.

2. Impact on accounting standards. Reflected in both technical and social aspects.

1. Technical. Accounting standards are regarded as a purely objective restraint mechanism and a purely technical normative means, and their purpose is to make accounting practice scientific, reasonable and consistent. Since the emergence of the accounting standard system, which has a general binding effect on accounting behavior, accounting reform is mainly manifested in the reform of the accounting standard system, and the reform of the accounting standard system is manifested in the innovation of specific accounting technologies and methods.

2. Sociality. Essentially, it is an issue of economic interests, which directly affects the distribution of economic interests in all relevant aspects. One of the basic elements of the market economy is fair competition, and all participants in the market economy cannot form grade differences because of their different rights and status. If administrative rights are combined with trading behavior in market economy, it will destroy the market mechanism and fail to realize the function of effective allocation of resources in market economy. Therefore, the institutions that formulate accounting standards must remain neutral to ensure the fairness and rationality of accounting standards.

Second, purify the accounting environment and strengthen the accounting function.

1. The core content of changing the current accounting leadership system and endowing accounting workers with independence is to separate specific accounting personnel from accounting subjects, get rid of the actual control of accounting subjects, and create an environment that can speak, dare to speak and tell the truth. Under the current situation, the living and living conditions of accountants are given by the accounting subject, so it is natural to obey the "superior", otherwise it will fall into a bad environment. The result of such reticence and insincerity is all because of the bad work leadership system, such as the government appointment confirmation system, which cuts off the interest containment relationship between accountants and accounting subjects, allows accountants to serve accounting subjects from the perspective of maintaining national economic order, ensures that they strictly implement national policies and financial regulations, and truly reflects the objective facts of accounting subjects.

2. It is necessary to increase the punishment for illegal acts, especially for those who are directly responsible. At present, the person in charge of accounting subjects often breaks the law in substance, and accounting is punished. The determination of this punishment is a simplification of superficial phenomena. Without touching the soul of the real crime, it can only play a short-term deterrent role, and it will revive after a long time. Therefore, it is necessary to intensify the crackdown, mainly by increasing the punishment for those who are directly responsible. There may be various reasons why such accountants become the "victims" of today's spokesmen by creating a legal environment in which whoever is in charge of planning is punished. Among them, the scope of responsibility is unclear, the legal awareness of appraisers is weak, and the serious harm of false accounting information is insufficient. In view of this, we should seize the "mastermind" when dealing with such illegal acts.

3. Use and control of accounting information. At present, it is common for accounting entities to provide financial statements and other information on demand. According to the different evaluation index systems of information users, relevant financial information is fabricated according to their own preferences, thus defrauding the trust of information users and striving for various policies, honors, funds and funds for accounting subjects or leading individuals. However, this kind of false information can't make up for the poor accounting strength, and as a result, the loopholes are getting bigger and bigger. Later, it can't be blocked anymore, causing great losses to asset owners such as the state. Tracing back to the source, it is the relevant accounting information that leads people to take wrong actions. This kind of accounting information has no objective authenticity because of its different "sources". It is this false, changeable and "reasonable and perfect structure" information that beautifies people's understanding of accounting subjects and then takes wrong actions. Therefore, accounting entities must be allowed to provide unified accounting information to the outside world. That is to say, the accounting entity can provide accounting information to the independent accounting information management center, and whoever wants to use the information can use it with the consent of the accounting entity; Supervision and management departments such as taxation, banking, finance and auditing. It can call and monitor accounting entities objectively and fairly in front of different people according to procedures without harming accounting interests, so that people with different purposes can make fair evaluations. The competition law of survival of the fittest will naturally play its due role, the phenomenon of unfair competition and its consequences will be eliminated, and the great role of active consciousness will be revealed.

4. Continue to implement and constantly improve the accounting appointment system. The implementation of the accountant appointment system has better solved the problem of accounting information distortion, strengthened the concept of law and discipline of enterprise leaders and accountants, maintained financial discipline, promoted the construction of a clean government in the unit, especially improved the status of accountants, freed them from their dual roles of representing the country and enterprises in the past, and better fulfilled their functions of reflection and supervision. Accountant appointment system is a good measure to avoid the influence of external environment as much as possible.

5. Strengthen accounting professional ethics education and improve the overall quality of accounting personnel. Personal moral cultivation depends on self-education on the one hand and social education on the other. Therefore, we should make great efforts to pay close attention to accounting professional ethics education. With the all-round development of China's market economy, people's evaluation criteria for accounting behavior have also changed greatly. "Honest" and "obedient" accounting behaviors gradually lose their moral value, and "innovative" accounting behaviors are gradually widely recognized and praised by the society. This is because accountants participate in enterprise management and decision-making, and their "management" and "supervision" functions gradually replace the "bookkeeping" function and become the main functions.

Therefore, it is imperative to purify the accounting environment and improve the overall quality of accounting personnel. Regrettably, China's accountant appointment system is quite similar to the cadre appointment system, and it can go up but not down unless there are serious violations of law and discipline. It is the lack of this competition mechanism that leads to the mixed accounting industry. At present, the backlog of accounting talents in some large institutions is serious, which causes great waste, and the shortage of accounting personnel in grass-roots units has formed a talent hunger. Therefore, relevant departments should give appropriate guidance to promote the rational flow of accounting talents.

References:

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Fu Rongou, Lan Yubin. On accounting environment and accounting professional ethics. Finance and audit

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Yang Weisheng. Create a good accounting environment. Financial perspective .2001.9

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Lv Zhijuan. The influence of accounting environment on internal control system and its countermeasures. Enterprise World 2003.3

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Wang Yajuan. Purify accounting environment and strengthen accounting function. financial management

For reference only, please learn by yourself.

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