摘要
会计行为,是会计行为主体在内外会计环境的作用下,应用现代会计理论和方法,对会计行为客体作出反应的一种有目的、有意识的能动会计实践活动。控制环境构成了企业的氛围,是影响会计行为的重要因素。完善治理结构、建立和谐的企业文化和良好的人力资源管理制度可以有效地规范会计行为,提高会计信息质量。
Accounting behavior is a purposeful, conscious activity of accounting practice in accounting internal and external control environment with behavior-centeredness, by using modern accounting theories and methods. Control environment constitutes the enterprises’ atmosphere, which is an important factor to affect the accounting behavior. We research how to better the governance structure, establish harmonious enterprise culture and reasonable human resource management system in order to effectively regulate the accounting behavior and improve the quality of accounting information.
出处
《铜仁学院学报》
2014年第5期117-120,共4页
Journal of Tongren University
关键词
会计行为
控制环境
影响
accounting behavior
control environment
effect
