Research On The Impact Of Accounting Culture On The Quality Of Accounting Information

For a long time,the phenomenon of accounting information distortion has been repeatedly prohibited,and many enterprises have frequently appeared some "exploding thunder" incidents in accounting information disclosure,which seriously hinder the quality improvement of listed companies and the healthy development of capital market.The quality of accounting information,including the truth,accuracy and completeness of accounting information disclosed,not only involves the usefulness and correctness of the decision-making of various stakeholders in making economic decisions,but also affects the rationality and effectiveness of the allocation of capital market resources,and is more related to the smooth operation of social economy.The research on the quality of accounting information of Chinese and foreign scholars is mainly focuses on the company level or the system field,and rarely carries on the research from the cultural angle.Considering that although a certain culture is determined by certain politics and economy,culture can also react to people's political and economic life with its strong penetration and combine with the current background,General Secretary Xi Jinping has added "cultural self-confidence" into the "three self-confidence" put forward by Comrade Hu Jintao as the fourth confidence after "road confidence,theoretical self-confidence,institutional self-confidence ",and has made relevant statements around the theme of cultural self-confidence,and has formed a relatively rich view of cultural self-confidence,pointing out that the culture is the fourth confidence after " road confidence,theoretical self-confidence and institutional self-confidence ".Self-confidence is a country,a nation and a political party's full recognition of their own cultural values,a firm belief in their own cultural vitality,the enhancement of national cultural soft power,the positioning of our country in the world cultural pattern,the promotion of our international status and international influence,the relationship'two hundred years' goal and the realization of the great rejuvenation of the Chinese nation Chinese Dream,all of which highlight the important role of culture in the political andeconomic field.Therefore,accounting culture as a social culture in the field of accounting unique reflection will also have a profound impact on accounting practice,then the accounting letter The discussion of information quality can also be carried out from the perspective of accounting culture.Based on this,this paper will explore the influence of accounting culture on accounting information quality from the perspective of culture.This paper discusses the influence of accounting culture on accounting information quality by means of standard research and practice analysis.The first part and the second part mainly review and comb the relevant research results at home and abroad,define the relevant concepts and make a basic theoretical overview.The third part is based on the Hofstede-Gary accounting sub-culture view of foreign scholars and the accounting culture hierarchy theory of domestic scholars to make some heoretical analysis of the impact on the quality of accounting information respectively.Accounting sub-culture includes four dimensions: professionalism and statutory control,uniformity and flexibility,conservatism and optimism,secrecy and transparency.It is found that there are some differences in accounting culture in different social environments,which leads to different demands on accounting information quality.Accounting culture hierarchy also contains four aspects:accounting material culture,accounting system culture,accounting behavior culture,accounting spirit culture,mainly discusses the specific content of different levels of accounting culture and the impact of different levels of accounting culture on the quality of accounting information.In the fourth part,three representative cases are selected to analyze the impact of accounting culture on the quality of accounting information.Two positive cases and one negative case are designed to show that accounting culture of different nature will have different effect on the quality of accounting information.The favorable accounting culture helps to improve the quality of accounting information,while the undesirable accounting culture can easily lead to distortion of accounting information.The fifth part is the main innovationpoint of this paper,which belongs to the original content of the author.Most scholars discuss the influence of accounting culture on the quality of accounting information,but only put forward some relevant countermeasures on the problems found.Based on the analysis of theory and practice,it is proved that accounting culture can influence the quality of accounting information,then some fair and systematic evaluation indexes are selected to design an evaluation system of accounting information quality from the perspective of accounting culture,which broadens the current evaluation channels of accounting information quality and realizes the overall control of accounting information quality.The sixth part summarizes the conclusions of this paper and summarizes the shortcomings of the article,and then makes a prospect for future research.