会计文化环境研究中的文化界定

Definition of Culture is Accounting Cultural Environment Study

从会计文化环境研究的理论前提和会计环境研究分类情况两个方面进行了分析 ,提出会计文化环境中的“文化”是仅指精神方面的狭义的文化。

Culture includes narrow-sense culture and broad-sense culture.Analysis is made in the following two ways: the theory prerequisite of the study of accounting cultural surroundings and the classification of accounting surroundings.The 'culture' in accounting cultural surroundings is narrow-sense culture,the culture in spirit aspect only.