基于制度变迁路径的会计制度和会计文化探析

Analysis of Accounting System and Accounting Culture Based on the Path of Institutional Change

本文主要分析了基于制度变迁路径下的会计制度和会计文化的概念, 对我国会计制度和会计文化的发展历程进行详细阐述,并且基于制度变迁路径,对会计制度和会计文化的建设提出一些思考和建议.

This paper mainly analyzes the accounting system and accounting culture based on the path of institutional change, the development process of China＆#39;s accounting system and accounting culture,and based on the path of institutional change,the accounting system and the construction of accounting culture, and put forward some thinking and suggestions.