我国企业会计文化建设研究
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摘要
研究企业会计文化,加强我国企业会计文化建设是我国理论界和实务界共同关注的问题。本文通过对企业会计文化含义、构成要素、特征、功能及环境等进行论述,试图对企业会计文化基本理论进行比较深入系统的研究。通过对我国企业会计文化建设现状及其原因进行分析,进一步探讨我国企业会计文化建设的目标、原则和内容。
企业会计信息失真问题一直是近几年人们议论的热门话题。如何解决企业会计信息失真,提高企业会计信息质量,许多学者考虑的是对企业会计主体进行外部的综合治理,而忽略了文化对企业会计信息质量的影响。这里的文化包括社会文化和企业文化,一个企业的任何活动无不受这两种文化的影响和制约。社会文化是企业经营活动的大环境,从整体上影响着企业的行为,而企业文化是指导一个企业经济管理活动的灵魂,对整个企业的经济管理活动具有重要作用,其中自然包括会计活动。企业会计文化作为企业文化的子文化渗透于企业会计活动中,对企业会计信息质量的提高有重大的作用。本文试图从文化的角度研究企业会计信息失真问题,将企业会计文化与企业会计信息质量有机地结合起来,并结合我国企业会计文化建设的实践,探讨提高企业会计信息质量的对策,以塑造会计职业良好的社会形象,从而实现会计目标。
Research corporation accounting culture and reinforce and fast the development of it are the common attention issue in our country accounting theory world and business world. This thesis based on the dissertation of corporation accounting culture implication, combination factor, characteristic, function and environment try to have a deeper and systematic research to the accounting culture theory. To analyze the current situation and development reason of corporation accounting culture in our country for probe it target , principle and content further.
The problem of corporation accounting information distortion is always the hot topic in recent years .how to settle the problem and improve the quantity of corporation accounting information is push many scholars to research it ,but most of them only concern the external management of entity of corporation accounting, ignored the affect of culture . here culture include social culture and corporation culture, because any action of corporation is always affected and constrained by it .social culture is big environment affect the corporation’s action wholly ,corporation culture is a soul to guide the corporation management and have a significant affect to the whole entity ,obviously include accounting. Corporation accounting culture as a sub-culture of corporation culture penetrate into accounting action have a great affect to improve the quantity of accounting information . the author try to research accounting information distortion in view of culture, combine the corporation accounting culture and corporation accounting information quantity organically ,integrate the practical experiences of accounting culture building of our country to probe the measure and method to accounting information quantity , to shape well social image of accounting profession, and than realize the accounting goal.
企业会计信息失真问题一直是近几年人们议论的热门话题。如何解决企业会计信息失真,提高企业会计信息质量,许多学者考虑的是对企业会计主体进行外部的综合治理,而忽略了文化对企业会计信息质量的影响。这里的文化包括社会文化和企业文化,一个企业的任何活动无不受这两种文化的影响和制约。社会文化是企业经营活动的大环境,从整体上影响着企业的行为,而企业文化是指导一个企业经济管理活动的灵魂,对整个企业的经济管理活动具有重要作用,其中自然包括会计活动。企业会计文化作为企业文化的子文化渗透于企业会计活动中,对企业会计信息质量的提高有重大的作用。本文试图从文化的角度研究企业会计信息失真问题,将企业会计文化与企业会计信息质量有机地结合起来,并结合我国企业会计文化建设的实践,探讨提高企业会计信息质量的对策,以塑造会计职业良好的社会形象,从而实现会计目标。
Research corporation accounting culture and reinforce and fast the development of it are the common attention issue in our country accounting theory world and business world. This thesis based on the dissertation of corporation accounting culture implication, combination factor, characteristic, function and environment try to have a deeper and systematic research to the accounting culture theory. To analyze the current situation and development reason of corporation accounting culture in our country for probe it target , principle and content further.
The problem of corporation accounting information distortion is always the hot topic in recent years .how to settle the problem and improve the quantity of corporation accounting information is push many scholars to research it ,but most of them only concern the external management of entity of corporation accounting, ignored the affect of culture . here culture include social culture and corporation culture, because any action of corporation is always affected and constrained by it .social culture is big environment affect the corporation’s action wholly ,corporation culture is a soul to guide the corporation management and have a significant affect to the whole entity ,obviously include accounting. Corporation accounting culture as a sub-culture of corporation culture penetrate into accounting action have a great affect to improve the quantity of accounting information . the author try to research accounting information distortion in view of culture, combine the corporation accounting culture and corporation accounting information quantity organically ,integrate the practical experiences of accounting culture building of our country to probe the measure and method to accounting information quantity , to shape well social image of accounting profession, and than realize the accounting goal.
引文
[1]石小磊.我国会计文化建设研究-重构与路径[D].2008.5:13.
[2] Hofstede,G.1986.“The cultural context of accounting”[J].Accounting and Culture:Plenary Session Papers and Discussants'Comments from the 1986 Annual Meeting of the American Accounting Association.
[3]Gray.S.J. Towards a theory of cultural influence on the development of accounting systems internationally[J].Abacus,1988(24):1-15.
[4]Schreuder,H. Practice and Culture:AEuropean Perspective[C].Accounting and Culture:Plenary Session Papers and Discussants'Comments from the 1986 Annual Meeting of the American Accounting Association.
[5]Schultz,J.J,T.J.Lopez. The impact of national influence on accounting estimates:implications for international accounting standard-setters[J].The International Journal of Accounting,2001(36):271-290.
[6]于玉林.现代会计百科辞典[M].北京:中国大百科全书出版社,1994.
[7]易玄.浅论会计文化及其构成要素[J].会计之友,1997,(4).
[8]黄东光.会计文化建设创新的理性思考[J].经济师,2001,(2) .
[9]田昆儒.中日会计模式比较研究[M].北京:经济科学出版社,2002.
[10]殷勤凡.对会计文化的批判性思维[J].当代财经,2005,(5).
[11]王宁郎.浅析会计文化[J].财会研究,2005,(10):71一72.
[12]毛伯林.关于会计文化若干问题的研究[J].会计研究,1993年第3期:13-18.
[13]刘开瑞.会计文化层次[J].兰州商学院学报,1994,(2).
[14]陈兴述.会计文化论纲[J].重庆商学院学报,1994年第1期:67-72.
[15]龙云飞.简论会计文化[J].工业技术经济,2001(1).
[16]陈连喜.市场经济条件下加强企业会计文化建设[J].山西审计,2002(2).
[17]杨春涛.对会计文化要素的思考[J].经济师,2003第8期.
[18]毛伯林.试论会计文化[J].财会通讯,1993第9期.
[19]刘开瑞.中国现代会计文化的特征[J].河海大学学报,2001,3,(1)
[20]刘开瑞.会计文化初探[J].财经理论与实践,1990第2期.
[21]杨久宏.影响财务报告质量的因素分析与解决的对策[J].经济研究导刊,2008年第5期.
[22]广东省财政厅会计人员继续教育教材编委会.会计职业道德[M].广州:暨南大学出版社,2005.
[23]郭道杨.会计史研究第一卷[M].北京:中国财政经济出版社,2004,8,(1).
[24]韩传模.会计人员职业道德与自律机制研究[M].北京:中国财政经济出版社,1999.
[25]葛家澍.美国安然时间的经济背景分析(代序),上市公司财务舞弊案剖析丛书[M].北京:中国财政经济出版社,2003.
[26]葛家澍,陈少华.改进企业财务报告问题研究[M].北京:中国财政经济出版社,2002.
[27]黄世忠,张胜芳等.会计舞弊之反思[M].大连:东北财经大学出版社,2004,8,(1)
[28]刘璟,刘尚瑜.会计文化的理论与实践[J].经济师,2007,(2).
[29]丁廷选,罗幅凯.试论会计诚信建设[J].河南大学学报(社科版),2007,(2).
[30]苏孜.会计文化与会计信息质量的提高[J].财会研究,2007,(2).
[2] Hofstede,G.1986.“The cultural context of accounting”[J].Accounting and Culture:Plenary Session Papers and Discussants'Comments from the 1986 Annual Meeting of the American Accounting Association.
[3]Gray.S.J. Towards a theory of cultural influence on the development of accounting systems internationally[J].Abacus,1988(24):1-15.
[4]Schreuder,H. Practice and Culture:AEuropean Perspective[C].Accounting and Culture:Plenary Session Papers and Discussants'Comments from the 1986 Annual Meeting of the American Accounting Association.
[5]Schultz,J.J,T.J.Lopez. The impact of national influence on accounting estimates:implications for international accounting standard-setters[J].The International Journal of Accounting,2001(36):271-290.
[6]于玉林.现代会计百科辞典[M].北京:中国大百科全书出版社,1994.
[7]易玄.浅论会计文化及其构成要素[J].会计之友,1997,(4).
[8]黄东光.会计文化建设创新的理性思考[J].经济师,2001,(2) .
[9]田昆儒.中日会计模式比较研究[M].北京:经济科学出版社,2002.
[10]殷勤凡.对会计文化的批判性思维[J].当代财经,2005,(5).
[11]王宁郎.浅析会计文化[J].财会研究,2005,(10):71一72.
[12]毛伯林.关于会计文化若干问题的研究[J].会计研究,1993年第3期:13-18.
[13]刘开瑞.会计文化层次[J].兰州商学院学报,1994,(2).
[14]陈兴述.会计文化论纲[J].重庆商学院学报,1994年第1期:67-72.
[15]龙云飞.简论会计文化[J].工业技术经济,2001(1).
[16]陈连喜.市场经济条件下加强企业会计文化建设[J].山西审计,2002(2).
[17]杨春涛.对会计文化要素的思考[J].经济师,2003第8期.
[18]毛伯林.试论会计文化[J].财会通讯,1993第9期.
[19]刘开瑞.中国现代会计文化的特征[J].河海大学学报,2001,3,(1)
[20]刘开瑞.会计文化初探[J].财经理论与实践,1990第2期.
[21]杨久宏.影响财务报告质量的因素分析与解决的对策[J].经济研究导刊,2008年第5期.
[22]广东省财政厅会计人员继续教育教材编委会.会计职业道德[M].广州:暨南大学出版社,2005.
[23]郭道杨.会计史研究第一卷[M].北京:中国财政经济出版社,2004,8,(1).
[24]韩传模.会计人员职业道德与自律机制研究[M].北京:中国财政经济出版社,1999.
[25]葛家澍.美国安然时间的经济背景分析(代序),上市公司财务舞弊案剖析丛书[M].北京:中国财政经济出版社,2003.
[26]葛家澍,陈少华.改进企业财务报告问题研究[M].北京:中国财政经济出版社,2002.
[27]黄世忠,张胜芳等.会计舞弊之反思[M].大连:东北财经大学出版社,2004,8,(1)
[28]刘璟,刘尚瑜.会计文化的理论与实践[J].经济师,2007,(2).
[29]丁廷选,罗幅凯.试论会计诚信建设[J].河南大学学报(社科版),2007,(2).
[30]苏孜.会计文化与会计信息质量的提高[J].财会研究,2007,(2).
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