平衡 发展 诚信——会计文化的新解读

• 作 者: 陈艳
• 机 构: 广西大学商学院,
• 出 处: 财务与会计(理财版)
• 发表日期: 2013年11期
• 关键词: 会计文化 财会 社会经济 会计基本假设 资产负债表 币值稳定假设 计量标准 信息技术 所有者权益 试算平衡

会计是文化的产物,它的各个部分都体现着人类文化的创造性。自会计产生以来,会计文化被人们提炼出各种特质,如“真实”、“客观”、“公正”、“稳健”、“勤勉”、“节约”、“理性”、“保密”等。随着社会经济的不断发展和信息技术的不断进步,会计文化也被赋予了新的定义。笔者尝试通过对财会原理、会计准则、会计伦理以及目前社会经济发展状况的综合解读,为会计文化贴上新的标签,或为原有特质补充新的含义。

Accounting is the product of culture, and all parts of it embody the creativity of human culture. Since the accounting has been produced, accounting culture has been refined by people of various traits, such as “real”, “objective”, “fair”, “steady”, “diligent”, “ ”,“ ”Rational“, ”secret" and so on. With the continuous development of social economy and continuous improvement of information technology, accounting culture has also been given a new definition. Through a comprehensive interpretation of accounting principles, accounting standards, accounting ethics and the current social and economic development, the author attempts to label the accounting culture or add new meanings to the original characteristics.