会计文化环境对会计模式的影响

The influence of the accounting culture environment on the accounting model distinctiveness

分析文化特征因素对会计模式的影响 ,指出其中的相互关系 ,然后运用层次分析法予以说明。随着社会主义市场经济的发展 ,我国会计文化环境必然出现一些变化 :个人价值开始受到重视 ,不确定性避免倾向趋弱 ,权利差距缩小 ,阳性取向的文化将占据主导地位。这种变化必然对我国会计模式独特性产生深远而积极的影响 ,具体表现为 :会计职业性增强 ,会计核算将偏向乐观 ,信息披露偏向透明 ,强调实质重于形式 ;会计目标则是承认保护个人投资者利益与维护全社会利益的一致性 ,同时社会审计地位将随着人们文化观念的改变而提高。

The cultural environment restricts the form and advancement of one nation′s accounting model. Based on the analysis of the influence of the cultural characters on the accounting model, this paper elaborates the mutual relationship through Analytical Hierarchy Process (AHP). With the development of socialist market economy, some changes will take place in the accounting culture environment: individual value will be put much attention to; the tendency of uncertainty avoidance will be weak; the power gap will be narrow; masculinity will be dominant. Those changes will produce profound and active effects on the accounting model distinctiveness of China: accounting professionalism will be strong; accounting measurements will be optimistic; information disclosure will be transparent; substance will be more important than form; the goal of accounting will be admitting the consistency of protecting individual investor′s interests and social interests; at the same time, with the changing of cultural concept, the status of auditing will be higher than before.