会计行为优化与会计信息质量  

Optimization of accounting behavior and quality of accounting information

作　　者：王鑫月 Wang Xinyue(Nanjing University of Finance&Economics,Nanjing,Jiangsu,210023)

机构地区：[1]南京财经大学,江苏南京210023

出　　处：《市场周刊》2021年第2期101-102,130,共3页Market Weekly

摘　　要：经济全球化给国内企业带来机遇的同时也带来了不少挑战,“一带一路”倡议虽然给企业提供了更大的舞台,但是企业势必要面临更为激烈地竞争,要想在角逐中胜出,就要从市场实际出发,及时调整和完善战略方案,这些都需要会计行为与会计信息的支撑。论文详细地阐述了会计行为与会计信息质量的内涵及实现路径,并进一步探索了两者之间的关系,希望对会计行为优化以及会计信息质量提升有所帮助。The opportunity that economic globalization brought to domestic enterprise also brought a lot of challenge at the same time.Although the“One Belt and One Road”strategy offers a bigger stage,enterprises are bound to face more fierce competition,in order to win in the competition,it is necessary to proceed from the reality of the market,timely adjust and improve the strategic plan,which all need the support of accounting behavior and accounting information.This paper expounds the connotation and realization path of accounting behavior and accounting information quality in detail,and further explores the relationship between them,hoping to be helpful to the optimization of accounting behavior and the improvement of accounting information quality.

关 键 词：会计行为 会计信息质量 优化途径 

分 类 号：F23[经济管理—会计学]