摘要
会计信息失真几乎是所有的企业都需要面对的问题。造成企业会计信息失真的原因很多,我们着重分析导致会计信息失真的执行主体———人的因素和造成信息失真文化根源以及解决这方面问题的治理措施。造成中国会计信息失真的重要原因在于作为会计制度执行主体的人的因素,而人的思想观念又无时无刻不受各自民族文化的影响,中华传统文化对中国会计人员的思维方式、处世方式和行为方式的影响是深刻的,其负面影响是造成中国会计信息失真现象的文化根源所在。就此提出了解决会计信息失真问题的有关对策。
Accounting information misrepresentation is the problem that almost all enterprises have to face.Accounting information misrepresentation may caused by many reasons,and we focus on analyzing the implementation of the main misrepresentation of accounting information,which caused by human factors and cultural root,and how to address these issues.The main reason for misrepresentation of accounting in China is that accounting system is affected by human factor,and people＇s ideals,which come from the Chinese traditional culture,impact accounting staff＇s way of thinking,life skills and behavior.Therefore,this paper could suggest some measures for this problem.
出处
《经济研究导刊》
2011年第30期92-94,201,共4页
Economic Research Guide
关键词
会计信息失真
文化根源
对策
accounting misrepresentation
cultural roots
measures
