关于会计行为的影响因素分析

追求高质量的会计信息是会计信息系统的目标,而会计人员的行为贯穿于会计信息系统的始终,本文主要讨论了哪些因素影响会计人员的行为,是否会影响会计信息,如何影响,影响的程度。通过这样的分析试图得到提高会计信息质量的途径。

Pursues the high grade accounting information is the accounting information system's goal,but accounting personnels' behavior passes through Yu the accounting information system throughout,which factors did this article mainly discuss to affect accounting personnels' behavior,whether to affect the accounting information,how to affect,the degree which affected.Attempts through such analysis to obtain improves the accounting information quality the way.