会计行为独立性思考

企业提供的会计信息既是一种“社会公共产品“,也是会计行为主体的“劳动产品“,其质量高低影响重大。本文从会计行为和会计行为独立性的概念出发,分析造成会计行为丧失独立性的主要原因,提出解决会计行为独立性的措施,以期为提高会计信息质量提供参考。

Research on the Independence of Accounting Behavior

The accounting information offered by corporations is not only a kind of "social communal product", but also a kind of "labor the product" of accounting behavior subject.The quality of it is very important.The paper starts from the conception of accounting behavior and the independence of accounting behavior, then analyzes the prime reasons of accounting behavior losing independence, at last give some measures to settle the question of the independence of accounting behavior ,in order to give some references for the improvement of the quality of accounting information.