论文部分内容阅读
一、会计文化的概念会计文化是指人类在一定时期,在会计领域内依据自身能力在与周围环境斗争中以及在会计理论与实践中所创造的物质财富和精神财富的总和。它包括观念、准则、道德、思维方式、工作作风等。二、会计文化的功能1.综合功能。会计文化可以全面地研究企业的会计及会计管理情况,并可以说明企业内部各部门与会计部门的联系。2.指导功能。会计文化以其行为准则、价值观等把会计人员凝聚到同一目标上,形成统一的观念,起着导向作用。3.弥补功能。会计人员弥补了会计法
First, the concept of accounting culture Accounting culture refers to the human in a certain period of time, according to their own ability in the accounting field in the struggle with the surrounding environment and accounting theory and practice in the creation of the sum of material wealth and spiritual wealth. It includes concepts, guidelines, ethics, ways of thinking, style of work and more. Second, the function of accounting culture 1 comprehensive function. Accounting culture can fully study the accounting and accounting management of enterprises, and can explain the various departments within the enterprise and the accounting department. 2. Guidance function. Accounting culture with its code of conduct, values, etc. to pool accountants to the same goal, the formation of a unified concept, plays a guiding role. 3. Make up function. Accountants make up for the accounting law