企业会计文化建设影响因素的实证分析

An Empirical Analysis of Factors in the Construction of Corporate Accounting Culture

企业会计文化以企业为载体,是企业文化的重要组成部分。本次调查旨在对我国企业会计文化建设的影响因素分析有真实、全面和实时的认识。根据调查结果,超过八成的被调查人群对我国目前企业会计文化建设持不乐观态度。企业领导对会计的重视程度、会计人员素质的高低、会计管理制度是否健全以及整体管理水平的高低等内部环境因素对规范会计管理、完善会计组织、提高会计管理水平起着较为重要的作用。会计的外部环境因素主要包括经济因素、政治因素、法律因素、文化教育因素和科学技术因素等。

With enterprises as the carrier, the accounting culture is an important part of corporate culture. This investigation aims at a real, comprehensive and real-time study of factors in the construction of enterprise accounting culture in China. According to the survey, 80% interviewees hold unoptimistic attitude toward the current accounting culture construction in China. the importance attached to accounting by business leaders, the quality of accounting personnel, the soundness of accounting management system and the overall level of management and other internal environmental factors—all these play a more important role in regulating accounting management, improving accounting organization and raising accounting management levels. The external environmental factors of accounting mainly include economic, political, legal, cultural and other scientific and technological factors.