本文在对比中西文化的基础上,从会计偏好、制度移植、会计规则制定及执行、企业内部不对称信息的流动等方面,分析了文化背景对会计信息质量的影响,认为文化对会计信息质量的影响是基础性的,文化中的消极因素在特定条件下会强化会计舞弊的动机及后果。 Based on the comparison of Chinese and Western cultures, this paper analyzes the influence of cultural background on the quality of accounting information from the aspects of accounting preferences, system transplants, the establishment and implementation of accounting rules and the flow of asymmetric information within enterprises. The impact is fundamental, and negative factors in culture reinforce the motivation and consequences of accounting fraud under certain conditions.