Accounting cultural construction process should pay attention to the key issues Analysis

[Paper Keywords] Accounting cultural construction and development

[Abstract] China is a country with a long cultural history of the country, the development of accounting by the impact of the development of traditional culture and constraints. Accountant living in a specific cultural context, the role of culture on the formation of a specific accounting of accounting theory, accounting awareness, accounting practices, which formed a specific accounting culture accounting culture on accounting theory, accounting practices have a profound impact. therefore the study of Chinese culture in accounting for construction with Chinese characteristics and accounting management theory and methodology to guide accounting management practices deepen reform of the accounting system, has important practical significance and far-reaching historical significance.

First, to form a unique cultural atmosphere Accounting
Accounting Accounting harmonious cultural construction is inseparable from cultural environment and harmonious cultural atmosphere Accounting Accounting cultural construction is a key problem. Material culture of the accounting, the accounting staff office space and other hardware facilities have shrunk compared to conventional office space, accounting personnel working conditions have improved, but not enough, in order to better cohesion and centripetal force as accounting staff accounting staff pride, accounting for office space is to promote culture in creating an atmosphere Accounting One way of culture, such as the work of the accounting staff when building design reflects the characteristics of the accounting industry, which is an intermittent works on cultural construction accounting system, the institutional environment is the protection of cultural construction accounting, which need to accelerate the development of rules and regulations, supervise the implementation of the accounting system, because of the constraints of the system we can better accounting personnel irregularities. spiritual and cultural construction of the accounting, the accounting staff psychological environment and inner mental state of culture more difficult to create an atmosphere, which is recognized by the emotional recognition of common values ​​to a gradual process, which can be cultured accounting staff pride, happiness, such as periodic accounting staff interaction learning, creativity accounting staff development and working stage Accounting cultural construction to overcome the disadvantages of digestion and accounting culture, creating a harmonious and optimize accounting cultural atmosphere, which will help grow freely and accounting staff accounting staff initiative to play.

Second, the development of accounting culture is a dynamic combination

Accounting accounting material culture by culture, accounting systems and accounting spiritual culture culture consisting of a dynamical system on the one hand can not be isolated to treat each element of the accounting culture, on the other hand the development of ideas and things to use universal connection point to study Each element of the accounting culture. research content and perspective on every element of an accounting culture is a system of accounting in the accounting spiritual and cultural values, for example, the accounting staff accounting values ​​are the world, life, and interests , reason, emotion, etc. The value of multi-dimensional relationships and values ​​combination.

An era an era of cultural identity, and cultural characteristics also affect the accounting cultural development, thus accounting culture with the times. Economy development, social progress, accounting, accounting functions, accounting methods, accounting procedures, etc. the continuous development of the various elements of culture will inevitably lead to the development of the accounting change in accounting culture constantly adjust and enrich the accounting material culture, accounting systems and accounting spiritual culture cultural content and form, it is always with the times and consistent economic development, because certain historical inevitably produce environmental accounting period with suitable accounting culture, and in different countries, different nationalities, different politics, different regions, accounting culture is bound to show the cultural differences in accounting With the deepening of economic globalization, Accounting cultural differences in constant narrowing, although in a specific period of time and within the region, it can be rendered relatively stable state, but it is under the impact of the economy, continue to enrich and perfect themselves, it also presents a dynamic nature Features Accounting culture is to have vitality, in the final analysis is to see whether it can effectively promote the accounting theory and accounting practice development.

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Third, to strengthen the cultural importance of publicity accounting breadth and intensity

Accounting cultural propaganda on the one hand the importance of accounting personnel in order to establish a good image, the other is the importance of the accounting culture, and cultural importance of publicity accounting facing a problem is the breadth and intensity of publicity Accounting culture important sex and no less than science and technology in social development status, as an integral cultural content, and its economic development plays an important role as a kind of an accounting industry, participants will have some limitations, which would to some non-professional management accounting management personnel who work there are certain difficulties, while accounting in some people's eyes just a bookkeeper, which need to publicize the importance of strengthening cultural breadth of accounting, where the breadth is not confined to a company or business organization, but for the social participation of people with non professional accounting officers and other staff, although its accounting cultures have a certain understanding, but will still encounter some difficult to solve simple problems Meanwhile, more accounting work to take part in the management of enterprises, which need to strengthen the importance of accounting culture propaganda efforts (depth accounting cultural importance of publicity in the form can be used in accordance with the actual situation of multi-angle, multi-level, multi-link means, mainly to show the image in accounting staff work, incentives, cultural exchanges will contribute based accounting, accounting Cultural Festival, accounting cultural trip, accounting cultural evenings, accounting culture model, accounting cultural competitions, cultural activities Accounting and so on, in order to publicize the location of many people in public places mainly focus on the internal and external propaganda declared the combination of highlighting the theme of the content, in order to enhance the outside world's attention on the importance of accounting culture, improve internal accounting staff pride. numerous forms in Accounting Accounting cultural role models are specific cultural and visualize cultural importance in accounting publicity has charisma and appeal, an accounting from the intangible to tangible a cultural nature "Metamorphosis." For an organization, the accounting cultural importance of publicity work of the organization's accounting staff recognition and social recognition, it is sent to the community of accounting work remarkable achievements, indirect trade negotiations can bring the advantages of enterprise and organization's position in the industry, so as to organize increase the brand value. cultural importance in strengthening accounting publicity to the attention of the breadth and intensity of theoretical education and practical combination of education, general education and focus on education-focused, long-term education and focus on education timeliness.

Fourth, the accounting process of building cultural challenges of international accounting

Formulation of accounting standards and accounting practice accounting cultural construction operations are one of the elements, with the gradual deepening of economic globalization, China, accounting language increasingly strong international demand, in order to further promote the development of cultural construction accounting, improve accounting cultural soft the strength of the role of international accounting Accounting cultural construction is a key problem faced by one of the international accounting brings a series of problems, such as increased cost of study and research, lack of talent, implementation difficulties, imperfect system traditional Chinese cultural influences accounting cultural development, because of cultural differences, accounting, international accounting will inevitably bring on Chinese cultural conflicts, resulting accounting cultural variation, while the absorption and digestion of the International Accounting is an accounting culture kind of development in the process of accounting culture on the one hand the unique heritage of the Chinese cultural factors, on the other hand into a new cultural factors, this is the game results accounting culture, but in the course of the game, to be fully taking into account national accounting of cultural factors, but also to maintain the cultural characteristics of their accounting, the accounting process depends on the ability of cultural innovation, and economic development level of China's development is inseparable from the world, the world also needs China's development. Accounting culture in the face of international accounting must emancipate our minds, seek truth from facts, to implement the scientific concept of development, in inheriting and carrying forward the fine traditional culture on the basis of accounting, learn and absorb the culture of the outstanding achievements of national accounting, construction of heritage, advanced and open accounting culture, give full play to accounting cultural "soft power" role.


Accounting culture is a branch of social and cultural development, which, in essence, a cultural category, it is the people in the accounting industry events practice has accumulated from a common recognition of the value system, or the sum of wealth, its performance is carrier accounting activities, but it is also a management tool for accounting work Accounting culture is the culture of science in Accounting and on the edge of their cross-cutting, penetration, but it is also related to the multi-disciplinary knowledge door, principles and methods of absorption and synthesis , and thus the study of culture must adopt accounting systems theory, philosophy of approach is only through multi-angle, comprehensive, systematic comprehensive study in order to build up a scientific and cultural branch of the accounting system and play its overall effect.


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