摘要
不同文化背景下的价值观决定了会计文化的形成进而会影响利益团体在会计准则制定过程中的博弈,并产生不同的经济后果。文章试图从不同文化背景的角度来分析会计准则制定如何受会计文化价值观的影响。
In the context of different cultural values decide the formation of the accounting culture in turn it aslo affect the interest groups in the accounting standard-setting process of the game, and have different economic consequences. This paper attempts from the perspective of different cultural backgrounds to analyze how the development of accounting standards by the accounting influence the cultural values.
出处
《企业技术开发》
2009年第8期72-73,共2页
Technological Development of Enterprise
关键词
会计文化
价值观
会计准则
accounting culture
values
accounting standards
