论文部分内容阅读
会计文化是会计活动实践中长期的物质和意识积淀,优秀的会计文化对会计人员职业行为具有正向影响作用。本文结合工作实际,对单位会计监督文化建设发展历程作了回顾,肯定取得的成绩,也指出存在的一些缺陷,并提出了加强会计文化建设的思路和建议。
Accounting culture is the accumulation of material and consciousness in the practice of accounting activities. The outstanding accounting culture has a positive influence on accounting profession. Based on the actual work, this paper reviews the history of the unitary accounting supervisory culture construction, confirms the achievements and also points out some shortcomings, and puts forward the ideas and suggestions to strengthen the accounting culture construction.