我国会计改革的文化层面分析

An Analysis of China's Accounting Reform from a Cultural Perspective

以对中国文化结构因素和中国文化环境特征的分析为基础 ,探析了中国文化环境对中国会计理论与实务发展的影响和制约 ,研究了会计文化与会计改革的关系 ,从文化层面分析了中国会计改革中存在的问题 ,针对性地提出了对策。

On the basis of an analysis of the structural components and environmental characteristics of the Chinese culture, an exploration is made of the influence and check of Chinese cultural environment on the development of accounting theory and practice in China. A study is made on the relationship between accounting culture and accounting reform. An cultural analysis is made of the problems in China's accounting reform and some countermeasures are proposed accordingly.