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Research On The Impact Of Accounting Regulations, Accounting Professional Ethics And Accounting Culture On The Quality Of Accounting Information Disclosure

Posted on:2020-05-26Degree:MasterType:Thesis
Country:ChinaCandidate:J Y XiaFull Text:PDF
GTID:2416330590950962Subject:Accounting
Abstract/Summary:PDF Full Text Request
Accounting is based on honesty and credit,which plays an important role in ensuring the prosperity and development of our socialist market economy.Accounting information reveals the economic activities of enterprises.It is an important data for investors,creditors,business managers,government and related departments and the public to make business decisions.For investors,the quality of accounting information disclosure has a direct impact on investors' prediction and decision-making of future economic activities according to the business and financial situation of enterprises.For the government,accounting information is directly related to the efficiency of relevant government departments in market supervision,economic macro-control and other activities.However,for a long time,the low level of accounting information disclosure quality has become a stumbling block to hinder the high-quality development of China's economy.If fraudulent practices prevail in the accounting industry and lose due integrity,the foundation for maintaining the existence of accounting relations will no longer exist,and the vitality of the accounting industry will end here.Therefore,a systematic and in-depth study of accounting regulations,accounting professional ethics and accounting culture has far-reaching impact and significance on the development of accounting itself and the healthy development of China's market economy.Accounting as an economic system does not exist in a vacuum,and its own behavior will inevitably be affected by specific environmental factors,including economy,law,politics and culture.Starting from the three factors of accounting regulations,accounting professional ethics and accounting culture,and on the basis of discerning the connotations and levels of accounting regulations,accounting professional ethics and accounting culture,this paper first makes a qualitative analysis of the influence mechanism of accounting regulations,accounting professional ethics and accounting culture on accounting information disclosure,and points out that accounting regulations Guide the direction of accounting information disclosure.Standard information disclosure can effectively alleviate the problem of information asymmetry;accounting professional ethics provides guarantee for the authenticity of accounting information and promotes a virtuous cycle of information disclosure;accounting culture takes restraint-oriented as a means and encourages optimization as a purpose,and constantly promotes the improvement of enterprise accounting information disclosure.Secondly,this paper makes a quantitative analysis of the impact of accounting regulations,accounting professional ethics and accounting culture on accounting information disclosure.By setting up research hypothesis,selecting relevant variables and constructing mathematical model,it makes a detailed study on the mechanism of the impact of three main environmental factors,accounting regulations,accounting professional ethics and accounting culture,on the quality level of accounting information disclosure.Finally,it puts forward accounting.The flexible restraint mechanism of professional ethics and accounting culture and the rigid management of accounting rules and regulations should be paid equal attention to,so as to enhance the effectiveness of accounting information disclosure of enterprises as a whole and promote the better development of accounting undertakings.
Keywords/Search Tags:Accounting Regulations, Accounting Professional Ethics, Accounting Culture, Quality of Accounting Information Disclosure
PDF Full Text Request
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