| 关于影响企业会计行为的因素分析 |
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| 引用本文： | 麻艳屏. 关于影响企业会计行为的因素分析[J]. 山西广播电视大学学报, 2005, 11(2): 96-97 |
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| 作者姓名： | 麻艳屏 |
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| 作者单位： | 山西旅游职业学院,山西,太原,030031 |
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| 摘 要： | 企业会计行为在实际工作中会受到企业外部因素和内部因素的共同影响,这些影响会使企业会计行为在会计目标驱动下,作出会计核算和控制行为,以满足会计信息使用者的信息需求。
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| 关 键 词： | 会计行为 构成要素 影响因素 |
| 文章编号： | 1008-8350(2005)02-0096-02 |
| 修稿时间： | 2004-12-23 |
Analysis on the Factors That Affect Enterprise Accounting Behavior |
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| Ma Yanping. Analysis on the Factors That Affect Enterprise Accounting Behavior[J]. Journal of Shanxi Radio & Tv University, 2005, 11(2): 96-97 |
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| Authors: | Ma Yanping |
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| Abstract: | In actual work enterprise accounting behavior will be affected by factors both inside and outside the enterprises. The affection of the these factors will make enterprise accountants account and control conduct under the drive of accounting goal to meet the need of confidence of accounting information users. |
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| Keywords: | accounting behavior essential factor affecting factor |
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