【摘要】：正一是中國特色會計文化的內涵及構成。會計文化是會計實踐活動長期發(fā)展的產物,是會計物質文明和精神文明的積淀,是文化學的一個邊緣學科。中國特色會計文化是以中國特色社會主義建設為背景,在長期會計改革實踐和會計開放實踐中形成并順應會計學科、會計職業(yè)及其他社會領域發(fā)展趨勢的,得到人們普遍認同,具有實踐特色、理論特色、民族特色以及時代特色的會計物質文化、制度文化、精神文化等的總和。中國特色會計文化的構成可
[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
【作者單位】： 云南民族大學管理學院;
【基金】：2014年云南民族大學研究生創(chuàng)新基金項目《基于多民族文化的會計發(fā)展史研究——以云南為例》(編號:2014YJY07)階段性研究成果
【分類號】：F233

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本文編號：2397389