【摘要】 会计舞弊行为的发生有着不容忽视的组织文化因素,组织对会计人员人性的忽视和扭曲,是引发会计行为失范的重要文化背景。组织文化对会计行为的优化起着基础性的作用,它有助于会计行为价值导向的明晰、会计激励与控制机制的完善以及和谐会计环境的构建。应着重从加强组织诚信文化建设、强化对会计行为的文化激励和构建会计伦理准则等方面进一步规范会计行为。探讨组织文化在会计行为选择中的内在作用,是有效规避会计舞弊行为的现实需要。更多还原

【Abstract】 Organizational culture is unignorable factor in the accounting fraud.The neglect distortion of accounting personnel’s humanity is the major cultural background of accounting behaviors misconduct.Organizational culture plays a fundamental r ole in the optimization of accounting behavior,which contributes a lot to the pe rspicuity of accounting behavior value orientation,the perfection of accounting incentive and control mechanism,as well as the construction of harmonious accoun ting surroundings.It’s necessary to focus on construction of enterprise credibi lity culture,strengthen the culture motivation to accounting practices and build accounting code of ethics,to further standardize the accounting behavior.更多还原