试论会计信息失真的文化根源及其对策

The cultural sources of accounting-information-infidelity & their solutions

文章认为,造成我国会计信息失真的重要原因在于作为会计制度执行主体的人的因素,而人的思想观念又无时无刻不受各自民族文化的影响,中华传统文化对我国会计人员的思维方式、处世方式和行为方式的影响是深刻的,其负面影响是造成我国会计信息失真现象的文化根源所在。

This thesis holds that the accounting information distortion mainly caused by the people who executes the accounting system.Because the peoples thoughts and actions have been influenced by their traditional culture all the time,the chinese traditional culture has profoundly affected the accountants pattern of thought、philosophy of life and ways of behavior,and its negative aspect is the cultural source of the accounting information distortion.Based on the elaborate analysis,this thesis puts forward some constructive countermeasures.