会计诚信问题研究在会计理论体系中的定位

会计行为研究是整个会计理论体系中不可缺少的一个分支,是会计信息对传统财务报告的一种补充,不同的会计行为产生不同的价值观、不同的抱负水准、不同的兴趣。会计诚信问题已成为当今经济发展中的痼疾。会计诚信问题研究应该定位于会计行为理论,只有优化和规范了会计行为,才能从根本上治理会计诚信缺失这一重大经济问题。

The Positioning of Accounting Credit Research in Accounting Theory System

This paper presents accounting behavioral research as a branch of the total accounting theory system,supplementing financial statement.Different accounting behavior involves different values,objectives and interests.It has been generally agreed now that accounting credit is a very important issue in the accounting work.So the positioning of accounting behavioral theory precedes the research on accounting credit.The optimization and regulation of accounting behavior can eventually solve the problem of credit lapse.