中美文化差异对两国会计管理体制的影响及启示

The Influence of Cultural Differences between China and the U.S. on the Accounting Management System and Some Implications

文化对会计的发展起着重要的作用。一国的社会文化通过作用于会计人形成会计亚文化,从而对会计管理体制的选择和确定产生直接的影响。中美文化不同,对两国会计管理体制的影响也不同。这一研究对中国会计管理体制的改革将具有重要启示。

Culture plays an important role in the development of accounting. Different social cultures foster different accountants, and then different accounting subcultures, thus, have direct influence on the choice of accounting management systems. Different cultures in China and the U.S. have different influences on the accounting management systems in the two countries. This study has important implications for China＇s reform of accounting management system.