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人力资源会计的产生、发展始终受到一定文化价值观的影响和制约,会计文化价值观研究的目的是要营造一种为会计人员共同遵循的包括价值观、理想、信念、道德规范等在内的优秀会计文化,增加“软约束”。会计文化价值观对会计的影响和制约是通过文化因素及其功能实现的。文化价值观对人的行为产生着潜移默化的影响,形成一种文化迫力,实现着文化的控制功能。建设优秀会计文化,塑造良好会计文化价值观,要有以人为本的文化理念:要创造性的转换文化,吸收一切优秀文化成果;要加强会计教育的改革和创新。
The emergence and development of human resource accounting has always been influenced and restricted by certain cultural values. The purpose of the study of accounting cultural values is to create an excellent accounting culture that includes common values, ideals, beliefs, ethics, etc. for accountants , Add “soft constraints.” The influence and restriction of accounting cultural values on accounting are realized through cultural factors and their functions. Cultural values have a subtle influence on human behavior, forming a culture of force, to achieve the cultural control functions. To build an excellent accounting culture and create a good accounting cultural values, we should have a people-centered cultural concept: to creatively transform the culture and absorb all outstanding cultural achievements; and to reform and innovate the accounting education.