推动中国会计文化建设新模式探究

Research of the Promotion of the New Mode of the Construction of the China Accounting Culture

会计文化作为现代会计理论和实践发展的一种创新,对有效整合会计资源并以其独有的功能发挥着至为重要的作用。用理论加实证的方法研究中国会计文化,推动中国会计文化建设的新模式探究,对促进中国会计文化建设在新模式下预期目标的实现具有重要意义。

Accounting culture as an innovative development in theory and practice of mociern account- ing, regardless of the accounting management activities, is to enhance personal and cultural construction. It is important to the effective integration of accounting resources for its unique features. Study of Chinese accounting culture is to promote a new model of the cultural construction of the Chinese accounting inquir- y. Chinese accounting cultural building with the new model is expected to target; and issues of common concern in the current accounting in theory and practice are discussed.