论企业文化对会计信息质量的影响  

Analysis of the Impact of Corporate Culture on the Quality of Accounting Information

作　　者：范桂英[1] 

机构地区：[1]江西财经大学,江西南昌330013

出　　处：《江西科技师范学院学报》2008年第4期26-29,共4页Journal of Nanchang Vocational & Technical Techers' College

摘　　要：会计信息是经济管理的基础,它的可靠性直接决定着经济体制的公平性和经济运行的效率。目前会计信息质量存在的问题是困扰国内外比较严重的社会经济现象。影响会计信息质量的因素是多方面的,国内外会计学界经济学界研究颇多颇深。笔者试图分析企业文化与会计信息质量的关系,探析对会计信息质量的影响,提出治理措施。Accounting information is the basis of economic managemen4 the reliability of which directly decides the fairness of economic system and the working efficiency of economy. The problem of quality of accounting information is a comparatively serious society economic phenomenon at home and abroad at present. The paper tries to analyse the relation between the corporate culture and the quality of accounting information, the impact of corporate culture on quality of accounting information, and then suggests some improving measures.

关 键 词：企业文化 会计信息 会计信息质量 

分 类 号：F23[经济管理—会计学]