会计文化与会计准则国际趋同的思考

Reflections on the International Convergence of Accounting Culture and Accounting Standards

我国会计文化根植于中国传统文化的土壤中,文化的相互渗透使得会计文化身上有着中国传统文化的烙印。正是这种具有中国特色的会计文化在会计准则国际化进程中发挥着重要的作用,而会计准则国际化这一时代背景也影响着会计文化的国际趋同转型。二者相互影响,但从根本上来说,影响会计文化和会计准则的国际趋同的决定性因素是经济文化的全球化。

Our accounting culture is rooted in Chinese traditional culture.The interpenetration of culture makes accounting culture branded by Chinese traditional culture. It is Chinese accounting culture that plays an important role in accounting standards internationalization,while accounting culture changes in the background of accounting standards internationalization.So, these two elements interact each other. Fundamentally, they both result from economic globalization and culture globalization.