会计文化研究
本站原创 论文中文摘要：会计文化是社会文化与企业文化的重要组成部分,对会计文化的研究标志着人类会计史已发展到了从文化的高度进行会计理论研究、进行会计实践指导的新的历史阶段。纵观会计发展史,文化对会计发展的影响既潜移默化又根深蒂固,研究会计文化,认清文化在会计产生与发展过程中的规律性,既有利于确定现时会计改革的方向,又有利于测试未来会计发展的历史趋势。尤其是在建设有中国特色的社会主义市场经济体制的过程中,异国文化激荡,会计行业出现许多不尽如人意的行为。“胡萝卜加大棒”的管理方式已不能适应现代管理的需要,而应通过会计文化去激发人的凝聚力和向心力,产生责任感和认同感,最终把治理社会、服务于企业与发展会计自身统一起来。因此,对会计文化的研究势在必行。论文首先介绍了文化与企业文化的渊源,深刻揭示了文化产生与发展的规律性,为解读会计文化奠定了良好的理论基础。会计文化理念即会计精神文化是会计文化的核心内容,它的内涵十分丰富,本部分选取了比较有代表性的几个方面,包括会计哲学、会计价值观、会计与职业道德、会计法制观和会计教育观,它们既具有中国传统优秀文化的特征也借鉴了新兴企业文化的优秀内涵。论文研究了会计文化的基本特征和功能。通过对中外文化差异的对比深入分析了会计文化对会计准则与会计实务的影响,体现了会计文化研究对会计实践的意义。会计文化的环境制约部分,主要分析了经济环境、政治法律环境与科技环境对会计与会计文化的促进与制约作用。通过对上述环境因素的分析说明了对会计的产生与发展的考察必须置身于特定的历史环境之下,只有这样才能借以把握在特定的历史阶段其对制约会计发展所产生的影响。论文从会计文化的角度研究了会计失信的成因,提出了治理会计失信的措施。阐述了会计文化差异必然引发会计改革及在会计文化的影响下中国会计的未来发展趋势
Abstract（英文摘要）： Accounting culture is an important part of social culture and enterprise’s culture, the studies of accounting culture marks that the human accounting history has developed to a new stage in which the studies of accounting theory and the guidance of accounting practice both on the height of culture. Looking at the history of accounting, the influence of culture to accounting’s development is imperceptible and deep-rooted, studying the accounting culture, recognizing the rule of the culture in the bringing and developing of the accounting, it not only can make clear the direction of the accounting innovation, but also can test out the future development trends of the accounting. Especially in the course of the building of the sociali marketing economic system which possess Chinese characteristics, exotic culture agitated, many unsatiactory behior appearing in the accounting industry. "carrot and stick" can no longer meet the needs of modern management, through the accounting culture to inspire the cohesion, solidarity, responsibility and belonging, eventually unify the social fathering, service to the business and develop the accounting themselves. Therefore, the study of the accounting culture is imperative.Firstly, the article introduces the origin of the culture and the enterprise’s culture, posting the laws of the culture’s bringing and development profoundly, so it provides a good theoretical foundation for the interpretation to the accounting culture. The accounting culture’s ideas that is the accounting spirit culture is the core content of the accounting culture, its content is rich greatly, this part selects some representative areas, it includes the Accounting Philosophy, the Accounting Values, the Accounting Ethics and Professional Ethics, the Accounting concept of the rule of law and the Accounting Education Concept, they all he the features of the Chinese excellent traditional culture and the excellent content of the new enterprise culture.The article studies the basic features and functions of the accounting culture. By contrasting the differences between Chinese and Western cultures, it analyses the infection of the accounting culture to the Accounting Standards and the Accounting Practice, and it embodies the significance of the accounting culture’s studying to the accounting practice. In the part of the environmental constraints of the accounting culture, it analyses mainly the promotion and constraints of the economic environment, political and legal environment and technology environment to the accounting and the accounting culture. Based on the above analysis of the environmental factors, it describes that the review of the accounting’s bringing and development must under given historical environment, none but liking this can grasp the effection of it in restricting the accounting’s development under a specific historical stage.The article studies the reasons of the accounting dishonesty from the angle of the accounting culture, proposing the measures to resolve the accounting dishonesty. It expounds that the accounting cultural differences will inevitably lead to the accounting reform and the future development trend of Chinese accounting under the influence of the accounting culture.
论文关键词： 文化；会计文化；会计文化理念；会计改革；会计发展趋势；
Key words（英文摘要）： culture；accounting culture；accounting culture ideas；accounting reform；development trend of accounting；
Abstract（英文摘要）： Accounting culture is an important part of social culture and enterprise’s culture, the studies of accounting culture marks that the human accounting history has developed to a new stage in which the studies of accounting theory and the guidance of accounting practice both on the height of culture. Looking at the history of accounting, the influence of culture to accounting’s development is imperceptible and deep-rooted, studying the accounting culture, recognizing the rule of the culture in the bringing and developing of the accounting, it not only can make clear the direction of the accounting innovation, but also can test out the future development trends of the accounting. Especially in the course of the building of the sociali marketing economic system which possess Chinese characteristics, exotic culture agitated, many unsatiactory behior appearing in the accounting industry. "carrot and stick" can no longer meet the needs of modern management, through the accounting culture to inspire the cohesion, solidarity, responsibility and belonging, eventually unify the social fathering, service to the business and develop the accounting themselves. Therefore, the study of the accounting culture is imperative.Firstly, the article introduces the origin of the culture and the enterprise’s culture, posting the laws of the culture’s bringing and development profoundly, so it provides a good theoretical foundation for the interpretation to the accounting culture. The accounting culture’s ideas that is the accounting spirit culture is the core content of the accounting culture, its content is rich greatly, this part selects some representative areas, it includes the Accounting Philosophy, the Accounting Values, the Accounting Ethics and Professional Ethics, the Accounting concept of the rule of law and the Accounting Education Concept, they all he the features of the Chinese excellent traditional culture and the excellent content of the new enterprise culture.The article studies the basic features and functions of the accounting culture. By contrasting the differences between Chinese and Western cultures, it analyses the infection of the accounting culture to the Accounting Standards and the Accounting Practice, and it embodies the significance of the accounting culture’s studying to the accounting practice. In the part of the environmental constraints of the accounting culture, it analyses mainly the promotion and constraints of the economic environment, political and legal environment and technology environment to the accounting and the accounting culture. Based on the above analysis of the environmental factors, it describes that the review of the accounting’s bringing and development must under given historical environment, none but liking this can grasp the effection of it in restricting the accounting’s development under a specific historical stage.The article studies the reasons of the accounting dishonesty from the angle of the accounting culture, proposing the measures to resolve the accounting dishonesty. It expounds that the accounting cultural differences will inevitably lead to the accounting reform and the future development trend of Chinese accounting under the influence of the accounting culture.
论文关键词： 文化；会计文化；会计文化理念；会计改革；会计发展趋势；
Key words（英文摘要）： culture；accounting culture；accounting culture ideas；accounting reform；development trend of accounting；