会计文化是社会文化对会计影响、渗透的结果。它由三部分组成:会计物质文化、会计制度文化和会计精神文化。会计物质文化即会计的产品、形象等,如会计报表、会计人员形象。会计制度文化即会计人员思维的方式、行为的准则,包括风格、习惯、制度等。会计精神文化指会计人员的思想、态度、价值观和信仰等。会计文化源于社会文化,又从一个侧面反映社会文化特征。 Accounting culture is the result of social culture impact on accounting, infiltration. It consists of three parts: accounting material culture, accounting system culture and accounting spirit culture. Accounting material culture is accounting product, image, etc., such as accounting statements, accounting personnel image. Accounting System Culture Accounting staff that way of thinking, behavior guidelines, including style, habits, systems and so on. Accounting spiritual culture refers to the accounting staff’s thinking, attitude, values ​​and beliefs. Accounting culture originates from social culture, and from a side reflect social and cultural characteristics.