【作者】 程丽萍；

【导师】 朱波强；

【作者基本信息】 西华大学 ， 企业管理， 2010， 硕士

【摘要】 研究企业会计文化,加强我国企业会计文化建设是我国理论界和实务界共同关注的问题。本文通过对企业会计文化含义、构成要素、特征、功能及环境等进行论述,试图对企业会计文化基本理论进行比较深入系统的研究。通过对我国企业会计文化建设现状及其原因进行分析,进一步探讨我国企业会计文化建设的目标、原则和内容。企业会计信息失真问题一直是近几年人们议论的热门话题。如何解决企业会计信息失真,提高企业会计信息质量,许多学者考虑的是对企业会计主体进行外部的综合治理,而忽略了文化对企业会计信息质量的影响。这里的文化包括社会文化和企业文化,一个企业的任何活动无不受这两种文化的影响和制约。社会文化是企业经营活动的大环境,从整体上影响着企业的行为,而企业文化是指导一个企业经济管理活动的灵魂,对整个企业的经济管理活动具有重要作用,其中自然包括会计活动。企业会计文化作为企业文化的子文化渗透于企业会计活动中,对企业会计信息质量的提高有重大的作用。本文试图从文化的角度研究企业会计信息失真问题,将企业会计文化与企业会计信息质量有机地结合起来,并结合我国企业会计文化建设的实践,探讨提高企业会计信息质量的对策,以塑造会计职业良好的社会形象,从而实现会计目标。更多还原

【Abstract】 Research corporation accounting culture and reinforce and fast the development of it are the common attention issue in our country accounting theory world and business world. This thesis based on the dissertation of corporation accounting culture implication, combination factor, characteristic, function and environment try to have a deeper and systematic research to the accounting culture theory. To analyze the current situation and development reason of corporation accounting culture in our country for probe it target , principle and content further.The problem of corporation accounting information distortion is always the hot topic in recent years .how to settle the problem and improve the quantity of corporation accounting information is push many scholars to research it ,but most of them only concern the external management of entity of corporation accounting, ignored the affect of culture . here culture include social culture and corporation culture, because any action of corporation is always affected and constrained by it .social culture is big environment affect the corporation’s action wholly ,corporation culture is a soul to guide the corporation management and have a significant affect to the whole entity ,obviously include accounting. Corporation accounting culture as a sub-culture of corporation culture penetrate into accounting action have a great affect to improve the quantity of accounting information . the author try to research accounting information distortion in view of culture, combine the corporation accounting culture and corporation accounting information quantity organically ,integrate the practical experiences of accounting culture building of our country to probe the measure and method to accounting information quantity , to shape well social image of accounting profession, and than realize the accounting goal.更多还原