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会计信息在国际所有的商业当中,是作为一种标准化的、通用化的商业语言,是企业工作者对企业过去的经营状况及未来经营业绩的预测、对企业融资或投资等经济决策的做出和对企业财务进行有效调控的重要依据。随着社会经济体制的不断改革与发展,会计信息发挥的作用也越来越巨大,且会计信息质量对我国经济发展的稳定性具有非常重要的影响。但是根据我国目前经济市场发展的水平来看,会计信息的质量还有待于提高,由于会计文化能够反映社会全部会计实践活动,因此本文对基于会计文化视角下的会计信息质量进行了深入的研究。
Accounting information in all international business, as a standardized, universal business language, business workers on the company’s past operating conditions and the future performance of business forecasts, corporate finance or investment and other economic decisions made And an important basis for effective regulation and control of corporate finance. With the constant reform and development of the social economy, accounting information plays a more and more important role, and the quality of accounting information has a very important influence on the stability of China’s economic development. However, according to the current level of economic market development in China, the quality of accounting information still needs to be improved. Since accounting culture can reflect all the accounting practice in society, this paper studies the quality of accounting information based on accounting culture.