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随着市场经济的不断推进,人们对会计信息的依赖程度也越来越高,而会计信息的失真将会导致决策失误、管理失控等严重问题,因此,国内外不同学者都对会计信息失真的原因进行了多方面的研究。本文通过分析“中庸”文化对会计目标的制定、国人思维方式、处世态度等方面的影响,探讨了我国会计信息失真的“中庸”文化因素。
With the continuous promotion of market economy, people depend more and more on accounting information. However, the distortion of accounting information will lead to serious problems such as decision-making mistakes and uncontrolled management. Therefore, scholars at home and abroad have distorted accounting information The reasons for a multi-faceted study. By analyzing the influence of “moderate ” culture on the accounting target, the way of people thinking, the attitude of being alive, this paper discusses the “moderate ” cultural factors of distortion of accounting information in our country.