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会计准则执行机制是根据会计准则的性质、特征和目的所形成的一系列完善的制度和体系,是会计准则有效执行的重要保障,会计准则如果得不到有效执行,那么即使内容设计再完美也如同虚设,对企业起不到任何约束作用。会计准则执行机制的效率受到各种因素的影响,如宏观经济市场环境、会计准则和会计制度、会计文化环境等,会计管理体系的建设离不开有效的会计准则执行机制,而一个国家的文化环境和会计文化建设在会计准则执行机制建设中占据着非常重要的地位。本文主要从我国本土文化和会计文化环境视角出发,探究文化建设对会计准则执行机制的作用原理,分析我国会计准则执行机制建设中凸显的典型问题,探讨如何从文化建设上来健全我国会计准则执行机制。
The implementation of accounting standards is a series of perfect systems and systems formed according to the nature, characteristics and purposes of accounting standards. It is an important guarantee for the effective implementation of accounting standards. If the accounting standards can not be effectively implemented, even if the content design is perfect As null and void, there is no restraint on the business. The efficiency of the implementation of accounting standards is affected by various factors, such as macroeconomic market environment, accounting standards and accounting systems, accounting and cultural environment, the construction of accounting management system can not be separated from the effective implementation of accounting standards, and a national culture Environment and accounting culture construction occupies a very important position in the construction of accounting standards implementation mechanism. This paper mainly from the perspective of culture and accounting environment in our country to explore the principle of cultural construction on the implementation of accounting principles and analysis of the typical problems highlighted in the implementation of the accounting standards in China to explore how to improve the implementation of accounting standards from the cultural construction .