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1、1Accounting cultural construction process should pay attention to the key issues AnalysisPaper Keywords Accounting cultural construction and development Abstract China is a country with a long cultural history of the country, the development of accounting by the impact of the development of traditio
2、nal culture and constraints. Accountant living in a specific cultural context, the role of culture on the formation of a specific accounting of accounting theory, accounting awareness, accounting practices, which formed a specific accounting culture accounting culture on accounting theory, accountin
3、g practices have a profound impact. therefore the study of Chinese culture in accounting for construction with Chinese characteristics and accounting management theory and methodology to guide accounting management practices deepen reform of the accounting system, has important practical significanc
4、e and far-reaching historical significance. First, to form a unique cultural atmosphere 2Accounting Accounting Accounting harmonious cultural construction is inseparable from cultural environment and harmonious cultural atmosphere Accounting Accounting cultural construction is a key problem. Materia
5、l culture of the accounting, the accounting staff office space and other hardware facilities have shrunk compared to conventional office space, accounting personnel working conditions have improved, but not enough, in order to better cohesion and centripetal force as accounting staff accounting staf
6、f pride, accounting for office space is to promote culture in creating an atmosphere Accounting One way of culture, such as the work of the accounting staff when building design reflects the characteristics of the accounting industry, which is an intermittent works on cultural construction accountin
7、g system, the institutional environment is the protection of cultural construction accounting, which need to accelerate the development of rules and regulations, supervise the implementation of the accounting system, because of the constraints of the system we can better accounting personnel irregul
8、arities. 3spiritual and cultural construction of the accounting, the accounting staff psychological environment and inner mental state of culture more difficult to create an atmosphere, which is recognized by the emotional recognition of common values to a gradual process, which can be cultured acco
9、unting staff pride, happiness, such as periodic accounting staff interaction learning, creativity accounting staff development and working stage Accounting cultural construction to overcome the disadvantages of digestion and accounting culture, creating a harmonious and optimize accounting cultural
10、atmosphere, which will help grow freely and accounting staff accounting staff initiative to play. Second, the development of accounting culture is a dynamic combination Accounting accounting material culture by culture, accounting systems and accounting spiritual culture culture consisting of a dyna
11、mical system on the one hand can not be isolated to treat each element of the accounting culture, on the other hand the development of ideas and things to use 4universal connection point to study Each element of the accounting culture. research content and perspective on every element of an accounti
12、ng culture is a system of accounting in the accounting spiritual and cultural values, for example, the accounting staff accounting values are the world, life, and interests , reason, emotion, etc. The value of multi-dimensional relationships and values combination. An era an era of cultural identity
13、, and cultural characteristics also affect the accounting cultural development, thus accounting culture with the times. Economy development, social progress, accounting, accounting functions, accounting methods, accounting procedures, etc. the continuous development of the various elements of cultur
14、e will inevitably lead to the development of the accounting change in accounting culture constantly adjust and enrich the accounting material culture, accounting systems and accounting spiritual culture cultural content and form, it is always with the times and consistent economic development, becau
15、se certain historical inevitably produce 5environmental accounting period with suitable accounting culture, and in different countries, different nationalities, different politics, different regions, accounting culture is bound to show the cultural differences in accounting With the deepening of eco
16、nomic globalization, Accounting cultural differences in constant narrowing, although in a specific period of time and within the region, it can be rendered relatively stable state, but it is under the impact of the economy, continue to enrich and perfect themselves, it also presents a dynamic nature Features Accounting culture is to have vitality, in the final analysis is to see whether it can effectively promote the accounting theory and accounting practice development
