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本文采用Schwartz开发的价值观量表(SVS),考察海峡两岸会计人员价值观的异同。研究发现,由于共同受到中华民族传统文化的影响,海峡两岸会计从业人员对高阶价值观的排序完全一致;由于客观存在的两岸政治体制和经济发展进程的差异,导致台湾会计从业者追求刺激的动机高于大陆会计从业者。作者形成如下的结论:海峡两岸会计人员在基本价值观上不存在重大差异,具备了开展协作、交流的共同价值观基础。
In this paper, the value scale (SVS) developed by Schwartz is used to examine the similarities and differences of accounting personnel values across the Taiwan Strait. The study found that due to the common influence of the traditional Chinese culture, the accounting professionals in the two sides of the Taiwan Strait are completely in line with the ranking of higher-order values. Due to the objective differences in the cross-strait political system and economic development, Taiwan’s practitioners are motivated by the pursuit of excitement Higher than the mainland accounting practitioners. The author forms the following conclusion: There are no significant differences in the basic values between the people of the two sides of the Taiwan Strait and they possess the common values of cooperation and exchange.