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1、 文化建设过程中应注意的关键问题探析文化建设过程中应注意的关键问题探析 中英文翻译中英文翻译 Cultural construction should be paid attention to in the process of analysis the key problems in Chinese and English translation 【论文摘 要】 中国是一个有着悠久文化历史的国家，会计的发展深受传统文化发展 的影响与制约。会计生存在一个特定的文化环境中，文化对会计的作用会形成特定的会计 理论、会计意识、会计行为，这就形成了特定的会计文化。会计文化对会计理论、会计实 务有着深刻
2、的影响。因此研究中国会计文化，对于建设具有中国特色的会计管理理论和方 法体系，指导会计管理实践，深化会计制度改革，具有重要的现实意义和深远的历史意义。 Paper pick to 】 【 China is a country with a long cultural history, the development of accounting under the influence of traditional culture development and restriction. Accounting existence in a specific cultural environment
3、, the role of culture on accounting can form specific accounting theory, accounting, accounting behavior consciousness, this creates a specific accounting culture. Accounting culture has a profound impact on accounting theory, accounting practice. So the Chinese accounting culture, for the construct
4、ion of accounting management theory and method system with Chinese characteristics, guide the accounting practice, deepen the reform of the accounting system and has important practical significance and far-reaching historical significance. 一、要形成独特的会计文化氛围 A, to form the unique accounting culture atm
5、osphere 会计文化建设离不开和谐的会计文化环境，而和谐的会计文化氛围是会计文化建设中 的关键问题之一。对会计物质文化建设而言，会计人员的办公场所等硬件设施己今非昔比， 相对于传统的办公场所，会计人员的工作条件有所改善，但这还不够，为了更好的凝聚会 计人员的向心力及作为会计人员的自豪感，对办公场所会计文化氛围的营造是推进会计文 化建设的途径之一。比如将会计人员工作的建筑物设计时体现会计的行业特色，这是一个 间断性的工程。对会计制度文化建设而言，制度环境是会计文化建设的保障，这就需要加 快对规章制度的制定，监督会计制度的执行，因为有了制度才可以更好的约束会计人员的 不规范行为。对会计精神文化
6、建设而言，会计人员的心理环境和内心精神状态的文化氛围 营造更为不易，它是由情感认同到共同价值观的认同的一个循序渐进的过程，这可以通过 培养会计人员的自豪感、幸福感，比如周期性的会计人员的互动交流学习，创造会计人员 的发展空间及工作舞台。会计文化建设中要消解和克服劣势的会计文化氛围，营造和优化 和谐的会计文化氛围，这将有利于会计人员的自由成长以及会计人员能动性的发挥。 Accounting culture construction cannot leave the harmonious culture environment, and harmonious accounting culture
7、is one of the key issues in accounting culture construction. For accounting material cultural construction, accounting personnel office space and other hardware facilities has changed, compared with traditional offices, accounting personnels working conditions have improved, but it is not enough, in
8、 order to better cohesion centripetal force and the accounting personnel in accounting personnel of pride, to the offices of accounting culture construction is one of the ways to develop accounting culture construction. Such as accounting personnel work of building design reflect the accounting indu
9、stry characteristics, this is a discontinuity in the project. For accounting system culture construction, the institutional environment is the guarantee of accounting culture construction, this needs to speed up the establishment of rules and regulations, and supervise the implementation of accounti
10、ng system, because of the system can better the irregularities of the members of the accounting. For accounting spiritual culture construction, accounting personnels psychological environment and inner culture mental state construction more difficult, it is recognized by affective commitment to the
11、Shared values of a gradual process, this can be achieved by training of accounting personnel a sense of pride and happiness, such as interactive learning periodic accounting personnel, accounting personnel to the development of space and working stage. To deal in the construction of accounting cultu
12、re and overcome the disadvantage of accounting culture, build and optimize the harmonious accounting culture atmosphere, which will be conducive to freedom growth of accountants and accounting staff initiative. 二、会计文化是一个发展的动态组合 Second, the development of accounting culture is a dynamic combination 会
13、计文化是由会计物质文化、会计制度文化和会计精神文化组成的一个动态系统。一 方面不能孤立的对待会计文化的每一个要素，另一方面要用发展的观点和事物普遍联系的 观点来研究会计文化的每一个要素。就研究内容和角度而言，每一个会计文化的要素又是 一个系统，以会计精神文化中的会计价值观为例，会计价值观是会计人员的世界观、人生 观、利益观、理性、情感等多维的价值关系和价值观念的组合体。 Accounting culture is composed of material culture, the accounting system culture and spiritual culture of a dyna
14、mic system. On the one hand, cannot be isolated to each element of accounting culture, on the other hand to use the ideas of the development, and things of widespread contact to study every element of accounting culture. In terms of research contents and Angle of each element is a system of accounti
15、ng culture, spirit culture of accounting values, for example, is accounting personnel accounting values of world outlook, the outlook on life, values, rationality, emotion and so on multi-dimensional value relation and the combination of values. 一个时代有一个时代的文化特征，而文化的特征又影响着会计文化的发展，因而会计 文化也具有时代性。经济在发展，社
16、会在进步，会计方式、会计职能、会计方法、会计程 序等的不断发展，必然导致会计文化各个要素的发展变化。会计文化在不断调整和充实会 计物质文化、会计制度文化和会计精神文化的内容和形式，它始终与时代和经济发展相一 致。因为，一定历史时期的会计环境必然产生与之相适应的会计文化，而在不同的国家、 不同的民族、不同的政治、不同的地区，会计文化必然呈现着会计文化的差异性。随着全 球化经济的深入，会计文化的差异性在不断的缩小，尽管在一段特定的时间和区域内，它 可以呈现相对稳定的状态，但它在经济的冲击下，不断地丰富完善自己，它又呈现着动态 性的特点。会计文化是否具有生命力，归根结底就是看它能否有力地推动会计理论和会计 实务的发展。 A time there was a time of cultural characteristics, and characteristics of culture and affects the development of accounting culture, thus accounting culture also timely. In economic dev
