Accounting is the core of enterprise financial, but now the quality of accounting information of many enterprises is not optimistic. Accounting culture influences and restricts the quality of corporate accounting information to a large extent. This paper attempts to discuss the problems in authenticity, comparability and relevance of accounting information and analyze the causes for the problems from the aspects of accounting cultural spirit, accounting material culture and accounting system culture. In addition, the paper also describes the connotation of corporate culture and the developing situation of accounting environment, and analyzes the influence of corporate culture on the quality of accounting information. Finally, from the perspective of corporate culture, the paper analyzes the relationship among accounting information, accounting culture with Chinese characteristics, accounting behavior and accounting system, and proposes some countermeasures to improve the quality of accounting information.%会计是企业财务的核心，而现在很多企业的会计信息质量都不容乐观，会计的文化在很大程度上影响和制约着企业的会计的信息质量。本文尝试从会计信息的真实性、可比性以及相关性等方面的问题来进行探讨并从会计文化精神、会计物质文化以及会计制度文化等方面来分析问题的原因。另外，本文还阐述了企业文化的内涵以及会计环境发展的现状，并分析了企业文化对会计信息的质量的影响。最后，本文会以企业文化为视角，来分析企业会计信息与中国特色会计文化和会计行为文化以及会计制度文化的关系，并提出提高企业会计信息质量的一些对策。
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