The Study Of Accounting Information Quality Based On The Perspective Of Accounting Culture

As a business language, accounting information is the basis, by which users make economicdecisions such as investment or financing, evaluate the status of enterprise management in the pastor predict the future operating performance, improve the enterprise management or carry outeffective macroeconomic regulation and control. Along with the reform of Chinese economicsystem, the function and the role of accounting information is more and more important. However,for a long time, the quality of accounting information is not high; especially the distortion ofaccounting information has been a big problem which restricts the development of Chineseeconomy. Accounting culture as a sub culture, is a subsystem of Chinese overall system of socialculture, is the special reflection of human culture in the field of accounting, it penetrates in ouraccounting practice. Therefore, this article attempts to explore how to improve the quality ofaccounting information from the perspective of accounting culture.The paper based on the relevance of accounting culture and the quality of accountinginformation, which is the main research contents, to improve the quality of accounting informationfrom the accounting perspective is the main purpose The full text is divided into four parts: the firstpart is the first chapter, this part describes the overall situation of the research, includes thebackground, significance, relevant research results at home and abroad, research ideas, researchmethods and research content; The second part is composed of the second chapters and the thirdchapters, this part is the theoretical basis of this paper, the second chapter is the basic proposition ofaccounting culture, includes the definition of accounting culture, the main concepts of accountingculture and the main functions. The third chapter study on the definition of accounting information,the quality of accounting information and the characteristics of accounting information quality; Thethird part is the fourth chapter, this part is the key point of this article, the fourth chapter discussesthe relationship between accounting material culture and the quality of accounting information,between accounting system culture and the quality of accounting information, between accountingbehavior culture and the quality of accounting information, between accounting spiritual culture andthe quality of accounting information. The fourth part is the fifth chapter; the fifth chapter providessuggestions, from the perspective of accounting culture, to improve the quality of accountinginformation.The innovation of this paper lies in the combination of the research of accounting culture andthe research of accounting information quality; explore the correlation between the two, and on thisbasis, from the perspective of. accounting culture, improve the quality of accounting informationthrough the development of accounting material culture, the strengthening of accounting system culture and accounting spiritual culture and the optimization of accounting behavior culture.