比较会计文化:国际会计研究的基础

• 作 者: Ray Carrol 刘峰
• 出 处: 财经理论与实践
• 发表日期: 1990年06期
• 关键词: 国际会计 会计文化 比较会计 会计惯例 价值取向 中国传统文化 会计师 国际会计准则 公认会计原则 应税收益

一、会计文化及其分类国际会计研究并不需要考察所有的文化,而只需分析那些影响会计惯例的文化,即会计文化。会计文化的决定来自两方面的力量,一是政府的现存权威;另一是社会大众的传统精神。按照政府的现存权威和社会大众的传统精神所形成的会计文化在价值取向上可能一致,也可能不一致。会计文化在价值取向上一致时,我们称之为单向取向型会计文化;价值取向

First, the accounting culture and its classification International accounting research does not need to examine all of the culture, but only those that affect the accounting practices of accounting, accounting culture. The decision of accounting culture comes from two aspects: the existing authority of the government; the other is the traditional spirit of the general public. The accounting culture formed in accordance with the existing authority of the government and the traditional spirit of the general public may or may not be consistent in value orientation. Accounting culture in the same value orientation, we call it a one-way accounting culture; value orientation