英语翻译塑造一种会计模式或形成一种会计制度的过程中发挥重要作用的各种原因和环境条件。一个国家的会计实务总是适应这个国家的

英语翻译
塑造一种会计模式或形成一种会计制度的过程中发挥重要作用的各种原因和环境条件。一个国家的会计实务总是适应这个国家的政治、经济制度和社会文化环境的，会计理论的发展和会计规范的形成也都反映着一个国家的政治、经济、法律、文化、教育等各方面的发展水平和历史特征。世界上不存在两个在会计制度、会计理论和会计方法方面完全相同的国家，因为世界上不存在两个具有完全相同的会计影响因素的国家。另一方面，相似的政治、经济制度和相同的历史文化背景往往塑造出相近的会计和财务报告实务。会计的环境影响因素可归纳为以下几个方面：
政治法律制度 一个国家的政治法律制度是该国会计发展中的制约性环境因素。会计实务是在一定的政治法律制度的环境下存在的，并在这种政治法律制度所允许的框架范围内形成自己的惯例和发展模式。会计制度总是反映着一定的政治制度和政治思想，比如一个国家的会计准则制定机构及其准则制定过程都或多或少地能折射出该国政治上的特征和影响。政治方向的改变会引起方针政策的变化和法律制度的修正，从而引起会计法规、制度和实务的变化，90年代苏联和东欧政局的改变，使苏联会计模式(见“国际会计模式”)发生了巨大的变化。35998824高手加Q

Various reasons and situations that play an important role in shaping an accounting model or establishing an accounting regime.An accounting practice of a country is always adjusted to accommodate with the country’s politics,economic policies and social & cultural environment.The development of accounting theory and formation of related standard reflects a country’s developmental level and historical features in terms of politics,economy,law,culture and education.There are never two different countries with the same set of accounting regime,accounting theory and methodology,since there do not exist two countries whose factors that affect the accountancy are exactly the same.On the other side,the similarities in political and economic systems as well as the same historical cultural background generally result in similar accounting and financial report practice.The factors mentioned above can be concluded as the following:
Political and legal system:the political and legal system acts as a decisive conditioning factor in the accounting development of a country.Accounting practice exists under certain political and legal circumstances and develop a convention and developing mode of its own in this framework.The accounting regime is always a reflection of the political system and thoughts.For example,we can get an insight of the country’s political features and impact with a knowledge of the accounting standard setters and the procedure of doing this.Policies and guidelines change as the political orientation changes,and so do the modification of the legal system.Furthermore,the accounting legislation,system and practice change as well.The great change of the Soviet accounting model (see International Accounting Models) provides as a good example when the political situations of Soviet and East Europe change in the 90s.
本人非会计,非文科,非英语专业,纰漏犹多,供参考