会计行为规范对会计信息质量的负面影响

Negative effect of accountant behavior standards on accounting information quality

会计行为规范作为约束会计行为的标准和典范,将对会计人的行为加以限制,以保持会计人的本质不变。借助大量实例,从会计行为法律规范和会计行为职业道德规范两个角度,分析了目前尚不完善的会计行为规范对会计信息质量带来的负面影响。

The behavior standards of accountant are the restraint of the standard and the model of accountant behavior, which will limit accountant behavior in order to maintain the essence of accountant to be invariable. With the aid of the massive examples, the text analyses that imperfect accountant behavior standards causes negative influence on accounting information quality at present, from two angles both the law standard and occupational morality standard of accountant behavior.