传统文化和会计文化的互动供参习.doc

摘要 中华民族是一个拥有悠久历史的国家，他的悠久体现在各个方面。会计的发展历史便是从先秦开始，直至今日，在各行各业大方光彩。会计是一种社会现象，也是一种文化现象，它与社会生活息息相关，它的产生和发展也受到诸多因素的影响，特别是我国博大精深的传统文化。国家在制定各种会计法律、法规的时候，不仅体现了以法为本，还体现出了道德的约束性。文章认真分析了传统文化和会计文化的内涵，二者之间的相互联系，以及建设会计文化的重要性，同时指出传统文化对会计人员思想、行为、说话、做事等的影响，特别是价值取向的影响，并提出：加强职业道德教育，培养和提升专业技能，借鉴和吸收优秀文化成果，制定和完善会计法制体系等构建优秀会计文化的措施和办法，走一条具有中国文化特色的会计之路。 关键词：传统文化；会计文化；价值取向；构建办法 Abstract The Chinese nation is a nation with long history, his long reflected in every aspect. The history of the development of accounting is to start from the pre-Qin, until today, in all walks of life and generous. Accounting is a kind of social phenomenon, but also a cultural phenomenon, which is closely related with social life, its emergence and development is affected by many factors, especially the broad and profound Chinese traditional culture. Countries in the formulation of accounting laws and regulations, not only embodies the law as the, also reflects the constraints of moral. The paper analyzes the connotation of traditional culture and accounting culture, interaction between the two, and the importance of the construction of accounting culture, and points out that the influence of traditional culture to accounting personnel thought, behavior, talk, work and so on, especially the influence of the value orientation, and put forward : Strengthening Occupation moral education, training and enhance the professional skills, learn and absorb the outstanding cultural achievements, establish and perfect the accounting legal system construction and measures for excellent accounting culture, a path with Chinese cultural characteristics of the accounting way. Key word: traditional culture; accounting culture; value orientation 目 录 一、前言 1 二、文化因素对会计工作的影响 1 （一）、职业化与法律化 2 （二）、统一性与灵活性 3 （三）、稳健主义与乐观主义 3 （四）、保密性与透明性 3 三、传统文化对会计文化建设的影响 4 （一）、传统文化和会计文化的内涵 4 1、传统文化 4 2、会计文化 5 （二）、传统文化对会计文化的影响 8 1、影响会计人员的思维方式 8 2、影响会计人员的处世态度 10 3、影响会计人员的行为方式 11 （三）、建设会计文化的必要性 11 1、有助于形成良好的价值观念 12 2、有助于提高会计信息质量 12 3、有助于协调会