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会计文化是在一定的政治、经济、道德等社会环境下逐渐形成的一种文化形式。在宏观上,会计文化有助于我国会计事业健康有序发展,能够更好地发挥出会计职能,大幅提升我国会计行业的国际知名度与话语权;在微观层面,会计文化更是提升财务管理水平、提高会计信息质量、协调会计组织内部之间关系的“金钥匙”。建设会计文化,促进经济发展,是新形势下会计改革与发展的需要,是顺时代潮流的必然选择。
Accounting culture is a form of culture gradually formed in a certain social environment such as politics, economy and morality. On the macro level, the accounting culture helps the healthy and orderly development of accounting in our country, can give better play to the accounting function, and greatly enhance the international reputation and the right of speech in the accounting profession in our country. At the micro level, the accounting culture enhances the financial management , Improving the quality of accounting information and coordinating the “golden key” of the relationship among accounting organizations. The construction of accounting culture and promoting economic development are the needs of accounting reform and development under the new situation and the inevitable choice of the trend of the times.