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会计文化作为社会文化体系的一部分,随着社会经济体制改革和民主法制的进一步健全,会计文化建设也必然随着社会文化体系的建设而发展变化。本文主要以高等学校为切入口,分别从会计物质文化建设、会计精神文化建设和会计制度文化建设三方面,具体阐述“以人为本”的高等学校会计文化建设,以适应当前的时代发展需求。
As part of the social and cultural system, with the further reform of the social and economic systems and the improvement of the democratic legal system, the accounting culture will inevitably change with the construction of social and cultural systems. This paper mainly focuses on colleges and universities, and elaborates the construction of accounting culture in colleges and universities in order to meet the current development needs of the times from three aspects of accounting material culture construction, accounting spiritual culture construction and accounting system culture construction.