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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Reform of Accounting Environment and Theoretical Innovation of Financial Accounting

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DOI: 10.25236/sser.2019.236


Lu Huang

Corresponding Author

Lu Huang


In recent years, social economy in China is in a period of rapid development, and social and economic forms and social development concepts have undergone certain changes, and the new social economy has gradually formed. Sustainable development is the development concept of modern society, which has also had a certain impact on accounting industry of China. The accounting industry has been continuously developed and improved in the shadow of this. This paper focuses on the changes in the accounting environment and the theoretical innovation of financial accounting. Among the many components of accounting theory, the accounting environment is a very important part, because the generation and development of accounting and its development in society are closely related to the accounting environment. Nowadays, financial accounting has become a crucial position in the enterprise. The development of financial accounting will also be affected by the current social and economic development. With the continuous development of social economy and the continuous advancement of science and technology in China, the theoretical and practical innovation of financial accounting is the general trend, and the accounting environment has a great impact on the development of financial accounting.


Accounting environment; Reform; Financial accounting; Theoretical innovation