發(fā)布時間：2016-06-28 21:04

  本文關(guān)鍵詞：西方文化對我國會計文化的影響，，由筆耕文化傳播整理發(fā)布。

論文中文摘要：作為經(jīng)濟(jì)行為的一種,會計自從誕生之日起,深受所在文化環(huán)境的影響。會計文化的研究在我國起步較晚,從上世紀(jì)的90年代初開始。研究會計文化,目的就在于：從文化角度來研究會計行為。在我國會計文化的形成和發(fā)展中,我國會計文化除受到了中國的本土文化影響外,也受到了西方文化的影響。而且,隨著經(jīng)濟(jì)全球化趨勢不斷加強(qiáng),會計國際化已是大勢所趨,所以,立足于我國目前特有的會計文化現(xiàn)狀,吸收西方國家反映市場經(jīng)濟(jì)發(fā)展要求的會計文化成果,構(gòu)建或完善一種開放性的中國會計文化十分必要,且具有重要意義。只有這樣,才能使我國會計文化具有現(xiàn)代會計文化屬性,不斷推動會計管理的完善與發(fā)展,從這種意義上來說,研究西方文化對我國會計文化的影響,具有重要的理論意義和實踐意義。特別是,西方文化對我國會計文化建設(shè)的消極影響已經(jīng)存在,所以,研究對此消極影響的克服的對策也已經(jīng)十分重要。本文以西方文化對我國會計文化的影響為切入點,采用了各種研究方法進(jìn)行了相關(guān)研究。主要研究內(nèi)容有：第一部分從廣義和狹義的角度,結(jié)合大量的資料和文獻(xiàn),對文化、西方文化的相關(guān)概念進(jìn)行了綜述,著重論說了西方文化對我國會計文化作用的研究可能性。本文主要從狹義的角度出發(fā)研究了會計文化的構(gòu)成,并結(jié)合物質(zhì)、行為、制度和精神四個層面對會計文化的構(gòu)成進(jìn)行了詳細(xì)的分析,以及從理論上證實從西方文化對我國會計文化的影響相關(guān)研究是可以做的,研究是具有可行性的。第二部分結(jié)合郝氏的國別文化體系理論及文化沖突理論,肯定了西方文化對我國會計文化作用的可能性。結(jié)合大量的史料和資料,證明了我國的會計文化在中國近代和當(dāng)代發(fā)展中與西方文化的事實聯(lián)系,從這些事實聯(lián)系可以看出,我國會計文化發(fā)展過程中,深受西方文化的影響。具體體現(xiàn)在會計的記賬方法、會計的管理方法、會計的政策法規(guī)、會計的從業(yè)人員的培養(yǎng)等第三部分從物質(zhì)、行為、制度和精神四個層面,總結(jié)了西方文化對中國會計文化的積極影響及原因。在物質(zhì)層面,西方科學(xué)技術(shù)的發(fā)展帶動了會計從手工操作過渡到了網(wǎng)絡(luò)辦公；在行為層面,西方文化將會計人員的個人需要和社會需要統(tǒng)一起來,使會計人員產(chǎn)生一種責(zé)任感,形成一種內(nèi)在的精神動力,使會計文化的創(chuàng)新和發(fā)展具備堅實的基礎(chǔ)；在制度層面,西方會計制度在堅持原則性的基礎(chǔ)上更偏重靈活性；在精神層面,西方文化對制度、規(guī)則的服從強(qiáng)調(diào)人的一切活動必須符合約定的制度和規(guī)則,而制度和規(guī)則是事前約定好的,不以個人的意志為轉(zhuǎn)移的,所以行為的結(jié)果具有可預(yù)見性和客觀公正性。第四部分從物質(zhì)、行為、制度和精神四個層面,總結(jié)了西方文化對中國會計文化的消極影響及原因。第五部分作者結(jié)合自己的思考,提出了對西方文化對我國會計文化建設(shè)的消極影響克服的對策。從四個層面加以論述：從會計的物質(zhì)文化建設(shè)層面來說,應(yīng)該加強(qiáng)引進(jìn)先進(jìn)技術(shù),提高會計從業(yè)人員的素質(zhì),提高網(wǎng)絡(luò)化和信息化的普及率；從會計的行為文化建設(shè)層面來說,應(yīng)該了解會計從業(yè)人員的內(nèi)在需求,并引導(dǎo)其建立高層次的需求,樹立良好的會計人員行為文化；從會計的制度文化建設(shè)層面來說,應(yīng)該學(xué)習(xí)國外先進(jìn)經(jīng)驗,加強(qiáng)制度建設(shè),尤其要規(guī)范會計準(zhǔn)則,使之國際化；從會計文化的精神文化建設(shè)層面來說,應(yīng)該宣揚和倡導(dǎo)良好的會計精神和職業(yè)道德,利用先進(jìn)人物來作為模范引導(dǎo),并且領(lǐng)導(dǎo)應(yīng)該身先示范。本文的創(chuàng)新點在于：從文化角度研究會計行為,特別是從西方文化出發(fā)研究中國會計文化,進(jìn)而提出要在汲取中國傳統(tǒng)文化合理性的基礎(chǔ)上,借鑒西方文化尤其西方會計文化的成果,來完善中國會計文化,尤其是對解決西方文化對我國會計文化建設(shè)的消極影響,提出了具體的對策
Abstract（英文摘要）： As a kind of economic behavior, accounting since the date of birth, by which cultural environment. Accounting Culture research in China started late last century from the early 90s. Of accounting culture, the purpose is:to study from a cultural point of view of accounting behavior.In our culture, the formation and development of accounting in addition to our accounting culture of the local culture by the Chinese influence, but also by the influence of Western culture. Moreover, with the growing trend of economic globalization, the internationalization of accounting is a general trend, therefore, based on our current status of the unique accounting culture, absorbing the West reflect the accounting requirements of market economy and cultural achievements, build or improve an open China’s accounting culture is necessary, and of great significance. Only then can the culture of accounting attributes of modern accounting culture, and constantly promote the improvement and development of accounting management, in this sense, the study of Western culture on China’s accounting culture, has important theoretical and practical significance. In particular, the Western culture of the negative impact of the accounting culture already exists, therefore, to overcome the negative effects of this response has also been very important.In this paper, the Western culture on the impact of accounting culture as the starting point, using a variety of research methods research. The main contents are:The first part from the perspective of broad and narrow, with a lot of information and literature on culture, Western culture, the concepts were reviewed, focusing on the discourse of Western culture, the role of culture, the possibility of accounting. This article from the narrow perspective of the composition of the accounting culture, combined with substances, behavior, institutions and spiritual culture of the four levels of the composition of the accounting carried out a detailed analysis, and confirmed by Western culture from the theory of accounting culture of research can do a feasibility study.The second part of the country with Hao’s theory of cultural systems and cultural conflict theory, certainly in Western culture, the role of culture on the possibility of accounting. With a lot of historical data and information to prove that the accounting of our modern and contemporary Chinese culture and Western culture, the development of the fact that links can be seen from the fact that contact, and cultural development of the accounting process, by the influence of Western culture. Embodied in the accounting method of accounting, management accounting, accounting policies and regulations, training employees in accounting and so on.The third part from the material, behavior, system and spirit of four levels of the Western culture on Chinese culture, the positive impact of the accounting and why. At the material level, the development of Western science and technology driven transition from manual accounting to the office network; in behavioral level, the accounting staff of Western culture and social needs of the individual needs of unifying the accounting staff to produce a sense of responsibility to form an inner spiritual power, so that the accounting culture of innovation and development with a solid foundation; the institutional level, the Western accounting system based on the principle of adhering to more emphasis on flexibility; in the spiritual level, the system of Western culture, emphasis on people to obey the rules All activities must comply with the contract system and rules, while pre-agreement system and the rules are good, not the individual’s will, so the result of predictable behavior and objective impartiality. The fourth part from the physical, behavioral, institutional and spirit of four levels of the Western culture on Chinese culture, the negative impact of the accounting and why.The fifth part of the thinking in conjunction with their proposed accounting of Western culture on our culture to overcome the negative effects of the countermeasures. Be discussed from four aspects:the material culture from an accounting perspective, the introduction of advanced technology should be strengthened to improve the quality of accounting practitioners, improve networking and information technology penetration; from an accounting perspective, the behavior of culture, Accounting practitioners should understand the inner needs and guide them to establish high-level requirements, establish a culture of good conduct accounting personnel; from the accounting of the institutional culture level, should learn the advanced experience of foreign countries, strengthen the system construction, in particular to standardize the accounting criteria, so that international; from the accounting aspects of culture, spiritual and cultural construction, it should promote and advocate for good accounting and ethics, the use of advanced people to serve as models to guide and lead the body should be the first demonstration.Innovation of this paper is:accounting practices from a cultural perspective, especially starting from the Western culture on Chinese accounting culture, and then propose to learn traditional Chinese culture based on rationality, drawing on Western culture, especially the results of Western accounting culture, to improve Chinese accounting culture, especially Western culture on China to solve the construction of the negative impact of accounting culture, put forward specific measures.

論文關(guān)鍵詞： 會計文化； 西方文化； 會計文化建設(shè)；
Key words（英文摘要）： Accounting Culture； Western Cultur； Construction of Accounting Culture；

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論文中文摘要：作為經(jīng)濟(jì)行為的一種,會計自從誕生之日起,深受所在文化環(huán)境的影響。會計文化的研究在我國起步較晚,從上世紀(jì)的90年代初開始。研究會計文化,目的就在于：從文化角度來研究會計行為。在我國會計文化的形成和

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  本文關(guān)鍵詞：西方文化對我國會計文化的影響，由筆耕文化傳播整理發(fā)布。

本文編號：62922