浅谈中国特色会计文化建设

发布时间：2019-01-01 09:53

【摘要】：正一是中国特色会计文化的内涵及构成。会计文化是会计实践活动长期发展的产物,是会计物质文明和精神文明的积淀,是文化学的一个边缘学科。中国特色会计文化是以中国特色社会主义建设为背景,在长期会计改革实践和会计开放实践中形成并顺应会计学科、会计职业及其他社会领域发展趋势的,得到人们普遍认同,具有实践特色、理论特色、民族特色以及时代特色的会计物质文化、制度文化、精神文化等的总和。中国特色会计文化的构成可
[Abstract]:One is the connotation and composition of accounting culture with Chinese characteristics. Accounting culture is the product of the long-term development of accounting practice, the accumulation of accounting material civilization and spiritual civilization, and a marginal subject of cultural science. With the background of socialist construction with Chinese characteristics, accounting culture with Chinese characteristics has been generally accepted by people, which has formed and complied with the development trend of accounting discipline, accounting profession and other social fields in the long term accounting reform practice and accounting opening practice. The summation of accounting material culture, system culture and spiritual culture with practical, theoretical, national and contemporary characteristics. The constitution of accounting culture with Chinese characteristics
【作者单位】：云南民族大学管理学院;
【基金】：2014年云南民族大学研究生创新基金项目《基于多民族文化的会计发展史研究——以云南为例》(编号:2014YJY07)阶段性研究成果
【分类号】：F233

【相似文献】