| 会计舞弊文化背景分析 |
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| 引用本文： | 颜永廷,李亚军.会计舞弊文化背景分析[J].财会通讯,2007(9). |
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| 作者姓名： | 颜永廷 李亚军 |
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| 作者单位： | 江苏财经职业技术学院 咸宁职业技术学院 江苏淮安 湖北咸宁 |
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| 摘 要： | 本文在对比中西文化的基础上,从会计偏好、制度移植、会计规则制定及执行、企业内部不对称信息的流动等方面,分析了文化背景对会计信息质量的影响,认为文化对会计信息质量的影响是基础性的,文化中的消极因素在特定条件下会强化会计舞弊的动机及后果。
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| 关 键 词： | 会计舞弊 文化差异 分析 |
An Analysis on the Cultural Background of Accounting Fraud |
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| Yan Yongting Li Yajun.An Analysis on the Cultural Background of Accounting Fraud[J].Communication of Finance and Accounting,2007(9). |
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| Authors: | Yan Yongting Li Yajun |
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| Abstract: | s: The article in the comparison China and the West culture foundation, from the aspects of accountant preferring,the system transplantation,the rule of accounting formulation and the execution,and the enterprise asymmetric information flowing has analyzed the cultural context to its influence, thought that the culture to the accounting information quality influence was foundational,the negative factor in culture can connive at,strengthen accountant fraudulent practices motivation and consequence under specific condition. |
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| Keywords: | Accounting fraud Cultural difference Analysis |
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