本文通过对我国企业会计文化现状和存在的问题进行了分析,并根据中国国情及会计文化建设应遵循的原则,提出了加强我国会计文化建设的有效途径。会计作为社会经济发展到一定阶段的产物,受到社会形态、经济状况和文化背景的影响,而社会、经济、哲学和人类价值观对会计的影响又是综合的。本文根据我国会计文化应遵循的原则以 Based on the analysis of the status quo and existing problems of corporate accounting culture in our country, and according to the principle of Chinese national conditions and the construction of accounting culture, this paper puts forward an effective way to strengthen the construction of accounting culture in our country. As a product of a certain stage of socio-economic development, accounting is influenced by social forms, economic conditions and cultural backgrounds. The impact of social, economic, philosophical and human values ​​on accounting is also comprehensive. This article based on the principle of our accounting culture should be followed