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近年来,中外会计信息失真现象频频曝光,丑闻不断。对普遍存在的会计信息失真现象,不能简单地认定是会计人员道德沦丧,事实上,会计人员只是充当工具的角色,没有公司管理当局的指使,会计人员是不会为了公司或他人的利益去冒这个风险的。笔者认为,会计信息失真的根本原因在于会计行为缺乏独立性。本文主要从行为学的角度探讨会计行为独立性的涵义及其具体表现。
In recent years, the phenomena of accounting information distortion both at home and abroad have been exposed with frequent scandals. The ubiquitous phenomenon of accounting information distortion can not be simply identified as the ethical loss of accountants. In fact, accounting personnel act only as instrumentalities, and without the guidance of the company’s management, accountants do not take profits for the benefit of the company or others This risk. The author believes that the fundamental reason for accounting information distortion is the lack of independence of accounting behavior. This article mainly discusses the meaning of accounting behavior independence and its concrete manifestation from the angle of behavior.