会计信息失真的文化归因与对策

The Cultural Origin of Distorted Accounting Information and the Countermeasures

文章运用霍夫斯泰德和格雷的会计文化理论,分析了我国会计信息失真的根源———文化的缺失,提出从宏观、中观、微观三个层面塑造良好的会计文化,防范会计信息失真。

The article adopts Hofstede and Gray's cultural theories of the accounting, analyzes the origin of distorted accounting information in our country——the shortage of culture, puts forward three aspects of the macroscopy, the middle-level, and the microcosm to mould good accounting culture, so as to take precautions against the distortion in accounting information.