中国传统文化对中国会计文化影响

当前位置: 大雅查重 - 范文 更新时间: 2022-09-07 01:17:34 版权:用户投稿原创标记本站原创
论文中文摘要:以简单刻记和“结绳记事”为标志的会计文化,从远古时期就已经产生了,会计文化是人类在长期的会计实践活动中创造出来的精神财富和物质财富的总和。会计文化作为社会文化体系中的一个分支,深受各国不同文化的影响,因各国文化环境的不同而不同,从而造就了各具特色的会计文化。中国的会计文化也不例外,自会计活动在中国产生之日起,中国的会计文化就深受中国传统文化的影响,中国会计文化的形成和发展都离不开对中国传统文化的继承和发展。近年来,中国会计理论界对中国会计文化的内涵、结构、特征、功能及建设途径等问题进行了一系列探讨,取得了丰硕的成果,但是,这些研究工作却忽视了中国传统文化对中国会计文化的影响。中国传统文化是中国文化体系的一个重要组成部分,中国会计文化作为中国文化体系的一个分支必然受到中国传统文化的影响。这就要求我们在对中国会计文化进行研究时,必须将中国会计文化放置于中国文化的大背景之下研究中国传统文化对中国会计文化的影响,只有这样才能发现中国会计文化的独特之处,才能使我们更清楚的认识到中国会计文化与其他国家和地区会计文化之间的区别与联系。同时,中国会计文化只有在继承中国传统文化的前提下才能建构起具有中国特色的会计理论体系,更好的指导会计实践活动,所以研究中国传统文化对中国会计文化的影响具有重要的现实意义和实践价值。立足于此,本文采用了理论研究、文献研究、比较研究和归纳总结等方法深入研究中国传统文化对中国会计文化的影响,主要包括以下内容:首先,本文从广义和狭义两方面对文化及会计文化的概念加以界定,在此基础之上分别归纳出文化和会计文化的具体特征及要素,并具体从物质文化、行为文化、制度文化和精神文化四个方面剖析了中国传统文化的精髓。其次,本文将中国传统文化与古代会计文化、近现代会计文化进行事实联系分析,从历史的角度分析和总结了中国会计文化每一个历史时期的起源、发展及影响,提出了构建有中国文化特色的会计文化的原则,其中包括整体性与层次性相结合的原则,共性与个性相结合的原则,渐进性和持续性相结合的原则。之后从物质文化建设、行为文化建设、制度文化建设和精神文化建设四个方面对如何构建有中国文化特色的会计文化的具体内容进行了阐述。再次,本文又分别从物质文化、行为文化、制度文化和精神文化四个方面总结了中国会计文化建设的现状和存在的问题,其中的具体问题包括:物质文化建设较为落后、领导重视不够、缺乏相应的法律规范、以及会计职业道德建设中存在的问题等。最后,针对目前中国会计文化建设的现状和问题,结合实际情况,提出了相应的解决方法。具体的解决方法涵盖会计文化的四个方面内容包括:结合科技发展,大力发展会计物质文化;学习国外先进文化,加快建设会计制度;优化会计行为环境,促进会计行为文化;加强职业道德建设,培育会计精神文化。虽然国内关于会计文化的相关研究较多,但本文的视角更加新颖,主要表现在:运用多种学科理论,对中国传统文化和会计文化进行价值抽象和理论概括,结合马克思主义文化观,系统的分析中国会计文化建设的现状和原因,并论证了中国会计文化建设所遵循的原则和具体建设内容,尤其是重点分析以儒家文化为主体的中国传统文化对中国会计文化的影响,同时应扬长避短,积极吸收外来先进文化的精神实质和精华,通过发展会计物质文化、强化会计制度文化、优化会计行为文化、加强会计精神文化四方面提出中国会计文化建设的目标及加强会计文化建设的对策,以此解决中国会计文化建设中所存在的问题,创造出具有中国文化特色的先进的会计文化
Abstract(英文摘要): The creation of accounting culture is signed by carving and records by ropes. Accounting culture is the summation of physical fortune and spiritual fortune, during the long history of human being activities. Accounting culture is a branch of social culture, which is deeply influenced by many different countries. Since there are different culture environment, accounting cultures are with different characteristics as well. Chinese accounting culture is of no exception. At the very beginning, Chinese accounting culture has been affected by Chinese traditional culture.In recent years, accounting theory, cultural content, structure, features, and functions he been the subjects of considerable research. However, the accounting culture and Chinese traditional culture wasn’t considered as an integrated issue in most of these studies. Chinese traditional culture is a crucial part of Chinese culture, which definitely influences Chinese accounting culture that is one branch of Chinese culture. When we analyze Chinese accounting culture, we should take the background into consider, so that we can find the unique traits of Chinese accounting culture and realize distinctions and connections between Chinese accounting culture and others’cultures. At the same time, only with Chinese traditional culture, the Chinese accounting culture can make contracture and theory systems with Chinese characteristics, which can help us to perform better in practice. Overall, it has realistic significance and practical significance to analyze the impacts of Chinese traditional culture.Based on this, in this paper, we used theoretical research, literature research, comparative research, and other deductive research methods and we paid additional attention to impacts on accounting culture which are brought by Chinese traditional culture. The main contents of paper are following:firstly based on a great amount of data, we made a definition of culture from both general and special perspective. We proposed our opinions towards culture and summarized the conceptions of Chinese culture. From the material, behioral, institutional and the spirit perspective we analyzed the merits and drawbacks of Chinese culture. Then we described the concept, characteristics and other factors of accounting culture. Secondly, we made a comparable research since ancient accounting culture to modern accounting culture, and analyzed the origins, developments and impacts of accounting culture in every historical period. Then we propose Chinese accounting principles in which we combined integrity principle and hierarchy classification principle, general character and specialization, gradual principle and enduring principle. Thirdly, we argued the status and existing problems of Chinese accounting culture from 4 perspective as follows material culture, behioral culture, institutional culture and spiritual culture, respectively. Specific issues include:lagging of physical constructions, inadequate attention by leaders, lack of relevant laws and regulations, and problems of professional ethics and so on. Finally, for the current situation and problems, we proposed some suggestions to with the actual situation, including four aspects of accounting culture:Combining scientific and technological development to develop accounting material culture; Learning foreign advanced culture to accelerate the construction of the accounting system; Optimizing accounting environment to promote accounting behioral culture; And strengthening of professional ethics of accounting to cultivate the spirit of accounting culture. In addition, the subject of accounting should be strengthened, which is also mentioned in this paper.While there are many relevant academic papers by domestic scholars, the perspective of this paper is novel, and innovations were highlighted following: Traditional Chinese culture has influenced accounting culture a lot. We paid attention to these connections and put accounting culture into historical circumstance. An excellent accounting culture must be the outcome and embodiment of traditional culture. We analyzed accounting culture in the background of the general Chinese culture, especially with the influences of Chinese traditional culture which is led by the Confucius. We maximized fourable factors and minimized unfourable ones, and we absorbed advantages of foreign cultures. Based on these researches, we wanted to solve our problems and construct accounting culture with Chinese characteristics. With help of many theories, we abstract and summarized traditional culture and accounting culture. According to these meaningful data, we analyzed status and problems of Chinese accounting culture, and systematically demonstrated the necessity to construct Chinese accounting culture. Finally we proposed objectives of how to construct and develop Chinese accounting culture.
论文关键词: 中国传统文化;文化;会计文化;会计文化建设;
Key words(英文摘要): culture;Chinese traditional culture;accounting culture;construction of accounting culture;