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目前会计人员的行为中存在舞弊行为,而组织文化对其影响是不容忽视的,对于会计行为优化来说,组织文化则起着基础性的作用,对构建会计环境、完善会计控制机制和激励机制、明晰会计行为价值导向等方面发挥了重要的作用。因此,应加大对基于组织文化的会计行为优化的探究力度,为会计行为优化提供借鉴。本文主要介绍组织文化与会计行为之间的联系,研究组织文化对优化会计行为的重要意义,最后提出基于组织文化的会计行为优化的建议。
At present, the behavior of accountants has the corrupt behavior, but the influence of the organizational culture can not be neglected. For the optimization of accounting behavior, the organizational culture plays a fundamental role in building the accounting environment, improving the accounting control mechanism and incentive mechanism , Clarify the value orientation of accounting behavior has played an important role. Therefore, it is necessary to intensify the exploration of optimization of accounting behavior based on organizational culture and provide reference for the optimization of accounting behavior. This paper mainly introduces the relationship between organizational culture and accounting behavior, studies the significance of organizational culture on the optimization of accounting behavior, and finally puts forward suggestions on the optimization of accounting behavior based on organizational culture.