With the strengthening of globalization and closer ties between countries,all-round exchanges and cooperation have become an inevitable trend.In the new era,the cultural exchange between China and the West presents an...With the strengthening of globalization and closer ties between countries,all-round exchanges and cooperation have become an inevitable trend.In the new era,the cultural exchange between China and the West presents an unprecedented depth and breadth.Chinese traditional culture,which has made great contributions to Oriental culture and even the world culture,has been developed,in the process of constant conflict,digestion,and absorption while entering other countries in the world.The inclusiveness of Chinese traditional culture has made it survive and thrive in absorbing the quintessence of foreign culture,which makes it contain new contents.In the process of Chinese and Western cultural exchanges,some parts of the essence traditional Chinese culture which are ignored should be given certain inclination in policy and guided by strengthening the education of Chinese traditional culture.展开更多
Management accounting is an applied subject. As YU Xu-ying said, it not only embodies the concept of technology, also reflects the fixed concept of social culture. Viewing from the cultural point, this paper analyses ...Management accounting is an applied subject. As YU Xu-ying said, it not only embodies the concept of technology, also reflects the fixed concept of social culture. Viewing from the cultural point, this paper analyses the applying status quo of management accounting in China. Its main viewpoints are as follows： management accounting is originated from the West, and its appearance is built on the basis of the West thought of management, so, to a certain degree, it is influenced by the West culture. In fact, its application in China is in a new cultural circumstance so that it is certainly influenced by the Chinese culture, especially the Chinese traditional culture; thus one of the important reasons for the undesirable application of management accounting in China is the difference between the East culture and the West culture. Therefore, the special cultural factor of China should be considered in order to promote what is beneficial and to abolish what is harmful if management accounting is widely applied in China.展开更多
文摘With the strengthening of globalization and closer ties between countries,all-round exchanges and cooperation have become an inevitable trend.In the new era,the cultural exchange between China and the West presents an unprecedented depth and breadth.Chinese traditional culture,which has made great contributions to Oriental culture and even the world culture,has been developed,in the process of constant conflict,digestion,and absorption while entering other countries in the world.The inclusiveness of Chinese traditional culture has made it survive and thrive in absorbing the quintessence of foreign culture,which makes it contain new contents.In the process of Chinese and Western cultural exchanges,some parts of the essence traditional Chinese culture which are ignored should be given certain inclination in policy and guided by strengthening the education of Chinese traditional culture.
文摘Management accounting is an applied subject. As YU Xu-ying said, it not only embodies the concept of technology, also reflects the fixed concept of social culture. Viewing from the cultural point, this paper analyses the applying status quo of management accounting in China. Its main viewpoints are as follows： management accounting is originated from the West, and its appearance is built on the basis of the West thought of management, so, to a certain degree, it is influenced by the West culture. In fact, its application in China is in a new cultural circumstance so that it is certainly influenced by the Chinese culture, especially the Chinese traditional culture; thus one of the important reasons for the undesirable application of management accounting in China is the difference between the East culture and the West culture. Therefore, the special cultural factor of China should be considered in order to promote what is beneficial and to abolish what is harmful if management accounting is widely applied in China.
