基于会计环境影响的会计行为差异分析  

The Difference Analysis of Accounting Behavior Based on the Influence of Accounting Environment

作　　者：吴晓飞 曹海龙[2] 

机构地区：[1]白山市招生委员会办公室,吉林白山134300 [2]中国建设银行广州东山支行公司业务部,广东广州510100

出　　处：《吉林工程技术师范学院学报》2011年第4期16-18,共3页Journal of Jilin Engineering Normal University

摘　　要：企业提供的会计信息是一种"社会公共产品",是会计与周围环境互动性均衡的结果。文章分析了如何减轻环境因素对会计行为的影响,控制会计行为异化,提高会计信息质量。Accounting information provided by enterprises is a kind of social public product,and also the result of interactive balance between the accounting and its surrounding environment.This article analyzes how to reduce the influence of environmental factors on accounting behavior,control the accounting behavior alienation,and improve the quality of accounting information.

关 键 词：会计行为 环境因素 会计信息 异化 

分 类 号：F235.19[经济管理—会计学]