文化价值观与会计确认和披露决策关系的实证研究

An Empirical Study on Relationship between Culture Values and Decisions of Accounting Recognition and Disclosure

本文研究了新疆地区维吾尔族、汉族和回族会计人员文化价值观的差异与会计确认和披露决策之间的关系。研究结果发现,会计人员在编制财务报告时,其确认和披露决策均会受到其文化价值观的影响。会计人员对会计准则进行一致地解释和运用是编制高质量财务报告的关键。

This study examines the relationship between differences in culture values of Hart, Uygur and Hui accounting person- nel in Xinjiang and decisions of accounting recognition and disclosure. Our results indicate that culture values affect the decisions of accounting recognition and disclosure of accountants when they prepare financial reporting. As a result, the paper suggests that applying financial reporting rules consistently is the key to the preparation of a high quality financial reporting.