摘要
企业提供的会计信息是一种"社会公共产品",是会计与周围环境互动性均衡的结果。文章分析了如何减轻环境因素对会计行为的影响,控制会计行为异化,提高会计信息质量。
Accounting information provided by enterprises is a kind of social public product,and also the result of interactive balance between the accounting and its surrounding environment.This article analyzes how to reduce the influence of environmental factors on accounting behavior,control the accounting behavior alienation,and improve the quality of accounting information.
出处
《吉林工程技术师范学院学报》
2011年第4期16-18,共3页
Journal of Jilin Engineering Normal University
关键词
会计行为
环境因素
会计信息
异化
accounting behavior
environmental factors
accounting information
alienation