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我国会计文化深受中国传统文化的影响,具有强调统一性、职业水平低级倾向会计保密性等特点,会计文化的上述特征使得我国会计准则执行中出现缺乏灵活性、缺乏职业判断力及缺乏透明性等不足,为了强化会计准则执行,需从会计价值观、会计团体意识及会计职业道德建设三方面完善会计文化,改善会计准则执行环境。
China’s accounting culture is deeply influenced by Chinese traditional culture, with the characteristics of emphasizing unity and low tendency of professional level accounting confidentiality. The above characteristics of accounting culture make our country’s accounting standards lacks flexibility, lack of professional judgment and lack of transparency In order to strengthen the implementation of accounting standards, the accounting culture should be improved from the aspects of accounting values, the consciousness of accounting groups and the construction of accounting professional ethics so as to improve the implementation environment of accounting standards.