摘要
会计改革实质上是对会计文化的改革。会计文化通过不同的路径来实现二次投射的社会重构功能。中国文化的传统、现状和未来将决定我国会计模式在文化方面的特征,对其两方面都要有足够的认识,从而创造出具有民族特色的崭新文化。
In essence, the accountant reformation is actually the reformation of accountant culture. The accountant culture is mapped through different paths to realize the function of reocialization called second projection. The tradition, the present and the future of Chinese culture will determine the cultural characteristics of the accountant mode in China. The sufficient recognition of the above aspects will help us create an accountant culture with Chinese characteristics.
出处
《北京工商大学学报（社会科学版）》
CSSCI
北大核心
2007年第6期43-46,共4页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
关键词
会计文化
文化重构
再社会化
accountant culture
culture re-conformation
re-socialization
