西方文化对我国会计文化影响

当前位置: 大雅查重 - 范文 更新时间:2024-01-19 版权:用户投稿原创标记本站原创
论文中文摘要:作为经济行为的一种,会计自从诞生之日起,深受所在文化环境的影响。会计文化的研究在我国起步较晚,从上世纪的90年代初开始。研究会计文化,目的就在于:从文化角度来研究会计行为。在我国会计文化的形成和发展中,我国会计文化除受到了中国的本土文化影响外,也受到了西方文化的影响。而且,随着经济全球化趋势不断加强,会计国际化已是大势所趋,所以,立足于我国目前特有的会计文化现状,吸收西方国家反映市场经济发展要求的会计文化成果,构建或完善一种开放性的中国会计文化十分必要,且具有重要意义。只有这样,才能使我国会计文化具有现代会计文化属性,不断推动会计管理的完善与发展,从这种意义上来说,研究西方文化对我国会计文化的影响,具有重要的理论意义和实践意义。特别是,西方文化对我国会计文化建设的消极影响已经存在,所以,研究对此消极影响的克服的对策也已经十分重要。本文以西方文化对我国会计文化的影响为切入点,采用了各种研究方法进行了相关研究。主要研究内容有:第一部分从广义和狭义的角度,结合大量的资料和文献,对文化、西方文化的相关概念进行了综述,着重论说了西方文化对我国会计文化作用的研究可能性。本文主要从狭义的角度出发研究了会计文化的构成,并结合物质、行为、制度和精神四个层面对会计文化的构成进行了详细的分析,以及从理论上证实从西方文化对我国会计文化的影响相关研究是可以做的,研究是具有可行性的。第二部分结合郝氏的国别文化体系理论及文化冲突理论,肯定了西方文化对我国会计文化作用的可能性。结合大量的史料和资料,证明了我国的会计文化在中国近代和当展中与西方文化的事实联系,从这些事实联系可以看出,我国会计文化发展过程中,深受西方文化的影响。具体体现在会计的记账方法、会计的管理方法、会计的政策法规、会计的从业人员的培养等第三部分从物质、行为、制度和精神四个层面,总结了西方文化对中国会计文化的积极影响及原因。在物质层面,西方科学技术的发展带动了会计从手工操作过渡到了网络办公;在行为层面,西方文化将会计人员的个人需要和社会需要统一起来,使会计人员产生一种责任感,形成一种内在的精神动力,使会计文化的创新和发展具备坚实的基础;在制度层面,西方会计制度在坚持原则性的基础上更偏重灵活性;在精神层面,西方文化对制度、规则的服从强调人的一切活动必须符合约定的制度和规则,而制度和规则是事前约定好的,不以个人的意志为转移的,所以行为的结果具有可预见性和客观公正性。第四部分从物质、行为、制度和精神四个层面,总结了西方文化对中国会计文化的消极影响及原因。第五部分作者结合自己的思考,提出了对西方文化对我国会计文化建设的消极影响克服的对策。从四个层面加以论述:从会计的物质文化建设层面来说,应该加强引进先进技术,提高会计从业人员的素质,提高网络化和信息化的普及率;从会计的行为文化建设层面来说,应该了解会计从业人员的内在需求,并引导其建立高层次的需求,树立良好的会计人员行为文化;从会计的制度文化建设层面来说,应该学习国外先进经验,加强制度建设,尤其要规范会计准则,使之国际化;从会计文化的精神文化建设层面来说,应该宣扬和倡导良好的会计精神和职业道德,利用先进人物来作为模范引导,并且领导应该身先示范。本文的创新点在于:从文化角度研究会计行为,特别是从西方文化出发研究中国会计文化,进而提出要在汲取中国传统文化合理性的基础上,借鉴西方文化尤其西方会计文化的成果,来完善中国会计文化,尤其是对解决西方文化对我国会计文化建设的消极影响,提出了具体的对策
Abstract(英文摘要): As a kind of economic behior, accounting since the date of birth, by which cultural environment. Accounting Culture research in China started late last century from the early 90s. Of accounting culture, the purpose is:to study from a cultural point of view of accounting behior.In our culture, the formation and development of accounting in addition to our accounting culture of the local culture by the Chinese influence, but also by the influence of Western culture. Moreover, with the growing trend of economic globalization, the internationalization of accounting is a general trend, therefore, based on our current status of the unique accounting culture, absorbing the West reflect the accounting requirements of market economy and cultural achievements, build or improve an open China’s accounting culture is necessary, and of great significance. Only then can the culture of accounting attributes of modern accounting culture, and constantly promote the improvement and development of accounting management, in this sense, the study of Western culture on China’s accounting culture, has important theoretical and practical significance. In particular, the Western culture of the negative impact of the accounting culture already exists, therefore, to overcome the negative effects of this response has also been very important.In this paper, the Western culture on the impact of accounting culture as the starting point, using a variety of research methods research. The main contents are:The first part from the perspective of broad and narrow, with a lot of information and literature on culture, Western culture, the concepts were reviewed, focusing on the discourse of Western culture, the role of culture, the possibility of accounting. This article from the narrow perspective of the composition of the accounting culture, combined with substances, behior, institutions and spiritual culture of the four levels of the composition of the accounting carried out a detailed analysis, and confirmed by Western culture from the theory of accounting culture of research can do a feasibility study.The second part of the country with Hao’s theory of cultural systems and cultural conflict theory, certainly in Western culture, the role of culture on the possibility of accounting. With a lot of historical data and information to prove that the accounting of our modern and contemporary Chinese culture and Western culture, the development of the fact that links can be seen from the fact that contact, and cultural development of the accounting process, by the influence of Western culture. Embodied in the accounting method of accounting, management accounting, accounting policies and regulations, training employees in accounting and so on.The third part from the material, behior, system and spirit of four levels of the Western culture on Chinese culture, the positive impact of the accounting and why. At the material level, the development of Western science and technology driven transition from manual accounting to the office network; in behioral level, the accounting staff of Western culture and social needs of the individual needs of unifying the accounting staff to produce a sense of responsibility to form an inner spiritual power, so that the accounting culture of innovation and development with a solid foundation; the institutional level, the Western accounting system based on the principle of adhering to more emphasis on flexibility; in the spiritual level, the system of Western culture, emphasis on people to obey the rules All activities must comply with the contract system and rules, while pre-agreement system and the rules are good, not the individual’s will, so the result of predictable behior and objective impartiality. The fourth part from the physical, behioral, institutional and spirit of four levels of the Western culture on Chinese culture, the negative impact of the accounting and why.The fifth part of the thinking in conjunction with their proposed accounting of Western culture on our culture to overcome the negative effects of the countermeasures. Be discussed from four aspects:the material culture from an accounting perspective, the introduction of advanced technology should be strengthened to improve the quality of accounting practitioners, improve networking and information technology penetration; from an accounting perspective, the behior of culture, Accounting practitioners should understand the inner needs and guide them to establish high-level requirements, establish a culture of good conduct accounting personnel; from the accounting of the institutional culture level, should learn the advanced experience of foreign countries, strengthen the system construction, in particular to standardize the accounting criteria, so that international; from the accounting aspects of culture, spiritual and cultural construction, it should promote and advocate for good accounting and ethics, the use of advanced people to serve as models to guide and lead the body should be the first demonstration.Innovation of this paper is:accounting practices from a cultural perspective, especially starting from the Western culture on Chinese accounting culture, and then propose to learn traditional Chinese culture based on rationality, drawing on Western culture, especially the results of Western accounting culture, to improve Chinese accounting culture, especially Western culture on China to solve the construction of the negative impact of accounting culture, put forward specific measures.
论文关键词: 会计文化;西方文化;会计文化建设;
Key words(英文摘要): Accounting Culture;Western Cultur;Construction of Accounting Culture;