(一)我国会计文化发展的新趋势1.发展环境从封闭式向开放式转变。会计部门作为组织内部的业务核算单元,由于涉及财务数据等核心机密,往往较为封闭,与外部的信息交流有限,但随着时代的发展,这一点正发生着改变。从企业外部看,在经济全球化的背景下,会计作为国际通用的商业语言正扮演着越来越重要的角色,在全球经贸往来和资本流动中,会计信息的交流手段、交流频次和质量要求已经大大突 (A) China’s accounting culture of the new trend of development 1. Development environment from closed to open change. Accounting department, as the business accounting unit within the organization, is often closed due to the core secrets related to financial data. The exchange of information with the outside is limited. However, with the development of the times, the accounting department is undergoing changes. From the outside of the enterprise, in the context of economic globalization, accounting as an internationally accepted business language is playing an increasingly important role in the global economic and trade flows and capital flows, accounting information exchange means, exchange frequency and quality requirements Already big sudden