| 基于会计环境影响的会计行为差异分析 |
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| 引用本文： | 吴晓飞,曹海龙.基于会计环境影响的会计行为差异分析[J].吉林工程技术师范学院学报,2011,27(4):16-18. |
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| 作者姓名： | 吴晓飞 曹海龙 |
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| 作者单位： | 1. 白山市招生委员会,办公室,吉林,白山,134300
2. 中国建设银行广州东山支行,公司业务部,广东,广州,510100 |
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| 摘 要： | 企业提供的会计信息是一种＂社会公共产品＂,是会计与周围环境互动性均衡的结果。文章分析了如何减轻环境因素对会计行为的影响,控制会计行为异化,提高会计信息质量。
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| 关 键 词： | 会计行为 环境因素 会计信息 异化 |
The Difference Analysis of Accounting Behavior Based on the Influence of Accounting Environment |
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| WU Xiao-fei,CAO Hai-long.The Difference Analysis of Accounting Behavior Based on the Influence of Accounting Environment[J].Journal of Jilin Teachers Institute of Engineering and Technology(Natural Sciences Edition),2011,27(4):16-18. |
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| Authors: | WU Xiao-fei CAO Hai-long |
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| Institution: | 1.Office,Baishan Enrollment Committee,Baishan Jilin 134300,China;2.Company Business,GuangzhouDongshan Branch of China Consturuction Bank,Guangzhou Guangdong 510100,China) |
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| Abstract: | Accounting information provided by enterprises is a kind of social public product,and also the result of interactive balance between the accounting and its surrounding environment.This article analyzes how to reduce the influence of environmental factors on accounting behavior,control the accounting behavior alienation,and improve the quality of accounting information. |
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| Keywords: | accounting behavior environmental factors accounting information alienation |
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