简论具有中国文化特色的会计文化建设

会计文化是一个宏观的新思维,它渗透在人类的会计实践活动之中。它是一种集历史与现实,宏观与微观,静态与动态,观念与制度等方面为一体的融合性综合文化。会计文化体现着一定的民族文化,又从属于传统文化并由传统文化决定。中国会计文化基于中国传统文化之中。中国会计文化从形成到发展都离不开对传统文化的继承和发展。

On the Construction of the Accounting Culture with Chinese Characteristics

Accounting culture is a new way of thinking which permeates into all kinds of accounting activities. It is a comprehensive culture integrating the history with reality,concepts with institutions ,etc. To some extent ,the accounting culture is subordinate to the traditional culture of a nation . Chinese accounting culture is based on Chinese traditional civilization,so the formation and development of Chinese accounting culture have close connections with the inheritance and development of the traditional cu...