基于组织间关系的信任与会计关系研究

组织间信任可以促进组织间各方的有效沟通,提高组织整体绩效。组织间信任是一个多维概念,它通过会计发挥作用。本文结合国内外研究现状,从会计信息质量、会计方法和会计作用等几个方面归纳探讨了会计与组织间信任的关系,最后得出结论它们并不是孤立存在,是相互作用共同发展的。

Relationship between Trust and Accounting Based on Inter-organizational Relationship

Inter-organizational trust can promote the effective communication among organization parties,improve the overall performance of the organization.Organizational trust is a multidimensional concept,and it works by accounting.Combining with foreign and domestic research,this article discussed the relationship between accounting and inter-organizational trust from the quality of the accounting information,accounting methods,and accounting role,and comes to the conclusion that they do not exist in isolation,and be mutual interaction and common development.