会计活动是现代企业运营管理中重要内容,将会计文化融入到会计活动中,能够有效规范会计行为,提高会计信息质量。本文则此为主题展开论述,首先,从文化角度出发对会计文化保护的内容进行论述,然后重点重会计物质文化、会计制度文化以及会计精神文化等方面对提高会计信息质量策略进行了分析阐述。 Accounting activity is an important part of modern enterprise operation and management. It incorporates accounting culture into accounting activities, can effectively regulate the accounting behavior and improve the quality of accounting information. This article is the theme of the discussion, first of all, from the cultural point of view of the content of accounting and cultural protection are discussed, and then focus on the accounting material culture, accounting system culture and the spirit of accounting and other aspects to improve accounting information quality strategy analysis.