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会计行为是一项很重要的经济管理活动,在社会经济发展过程中起着举足轻重的作用。会计行为缺乏独立性将会引发一系列问题,最终导致会计信息失真。会计行为独立是提高会计信息质量的前提条件和根本保证。本文阐述了会计行为独立性的内涵,从经济学角度分析了会计行为缺乏独立性的影响,提出了提高会计行为独立性的途径。
Accounting behavior is a very important economic management activity and plays a decisive role in the social and economic development. The lack of independence of accounting practices will trigger a series of problems that eventually lead to the distortion of accounting information. The independence of accounting behavior is to improve the quality of accounting information prerequisite and fundamental guarantee. This article expounds the connotation of the independence of accounting behavior, analyzes the influence of lack of independence of accounting behavior from the perspective of economics, and puts forward some ways to improve the independence of accounting behavior.