摘要
会计文化是一个宏观的新思维,它渗透在人类的会计实践活动之中。它是一种集历史与现实,宏观与微观,静态与动态,观念与制度等方面为一体的融合性综合文化。会计文化体现着一定的民族文化,又从属于传统文化并由传统文化决定。中国会计文化基于中国传统文化之中。中国会计文化从形成到发展都离不开对传统文化的继承和发展。
Accounting culture is a new way of thinking which permeates into all kinds of accounting activities. It is a comprehensive culture integrating the history with reality,concepts with institutions ,etc. To some extent ,the accounting culture is subordinate to the traditional culture of a nation . Chinese accounting culture is based on Chinese traditional civilization,so the formation and development of Chinese accounting culture have close connections with the inheritance and development of the traditional culture .
出处
《鸡西大学学报（综合版）》
2010年第3期85-86,共2页
JOurnal of Jixi University:comprehensive Edition
关键词
文化
中国文化
会计文化
会计文化建设
culture
Chinese civilization
accounting culture
construction of accounting culture
