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中国是有着5000年灿烂悠久历史的文明古国,其会计文化也一样源远流长,它是我们祖先留给我们的宝贵的精神财富。本文首先阐述了会计文化的内涵,然后以我国的政治历史为主线,对原始社会、奴隶社会、封建社会时期的会计文化的历史和特征分别进行研究和探讨,最后归纳这些时期会计文化的共同特征,以期推动会计文化的进一步研究和发展,为新时期我国会计文化的建设提供思路和途径。
As a civilized ancient country with a splendid and long history of 5,000 years, China also has a long history of accounting culture. It is a valuable spiritual asset that our ancestors left behind for us. This paper first expounds the connotation of accounting culture, and then studies and discusses the history and characteristics of accounting culture in the primitive society, slavery society and feudal society with the political history of our country as the main line, and finally summarizes the common characteristics of accounting culture in these periods With a view to promoting further research and development of accounting culture and providing ideas and ways for the construction of accounting culture in our country in the new era.