The Impact Of Western Culture On Our Country's Accounting Culture

As a kind of economic behavior, accounting since the date of birth, by which cultural environment. Accounting Culture research in China started late last century from the early 90s. Of accounting culture, the purpose is:to study from a cultural point of view of accounting behavior.In our culture, the formation and development of accounting in addition to our accounting culture of the local culture by the Chinese influence, but also by the influence of Western culture. Moreover, with the growing trend of economic globalization, the internationalization of accounting is a general trend, therefore, based on our current status of the unique accounting culture, absorbing the West reflect the accounting requirements of market economy and cultural achievements, build or improve an open China's accounting culture is necessary, and of great significance. Only then can the culture of accounting attributes of modern accounting culture, and constantly promote the improvement and development of accounting management, in this sense, the study of Western culture on China's accounting culture, has important theoretical and practical significance. In particular, the Western culture of the negative impact of the accounting culture already exists, therefore, to overcome the negative effects of this response has also been very important.In this paper, the Western culture on the impact of accounting culture as the starting point, using a variety of research methods research. The main contents are:The first part from the perspective of broad and narrow, with a lot of information and literature on culture, Western culture, the concepts were reviewed, focusing on the discourse of Western culture, the role of culture, the possibility of accounting. This article from the narrow perspective of the composition of the accounting culture, combined with substances, behavior, institutions and spiritual culture of the four levels of the composition of the accounting carried out a detailed analysis, and confirmed by Western culture from the theory of accounting culture of research can do a feasibility study.The second part of the country with Hao's theory of cultural systems and cultural conflict theory, certainly in Western culture, the role of culture on the possibility of accounting. With a lot of historical data and information to prove that the accounting of our modern and contemporary Chinese culture and Western culture, the development of the fact that links can be seen from the fact that contact, and cultural development of the accounting process, by the influence of Western culture. Embodied in the accounting method of accounting, management accounting, accounting policies and regulations, training employees in accounting and so on.The third part from the material, behavior, system and spirit of four levels of the Western culture on Chinese culture, the positive impact of the accounting and why. At the material level, the development of Western science and technology driven transition from manual accounting to the office network; in behavioral level, the accounting staff of Western culture and social needs of the individual needs of unifying the accounting staff to produce a sense of responsibility to form an inner spiritual power, so that the accounting culture of innovation and development with a solid foundation; the institutional level, the Western accounting system based on the principle of adhering to more emphasis on flexibility; in the spiritual level, the system of Western culture, emphasis on people to obey the rules All activities must comply with the contract system and rules, while pre-agreement system and the rules are good, not the individual's will, so the result of predictable behavior and objective impartiality. The fourth part from the physical, behavioral, institutional and spirit of four levels of the Western culture on Chinese culture, the negative impact of the accounting and why.The fifth part of the thinking in conjunction with their proposed accounting of Western culture on our culture to overcome the negative effects of the countermeasures. Be discussed from four aspects:the material culture from an accounting perspective, the introduction of advanced technology should be strengthened to improve the quality of accounting practitioners, improve networking and information technology penetration; from an accounting perspective, the behavior of culture, Accounting practitioners should understand the inner needs and guide them to establish high-level requirements, establish a culture of good conduct accounting personnel; from the accounting of the institutional culture level, should learn the advanced experience of foreign countries, strengthen the system construction, in particular to standardize the accounting criteria, so that international; from the accounting aspects of culture, spiritual and cultural construction, it should promote and advocate for good accounting and ethics, the use of advanced people to serve as models to guide and lead the body should be the first demonstration.Innovation of this paper is:accounting practices from a cultural perspective, especially starting from the Western culture on Chinese accounting culture, and then propose to learn traditional Chinese culture based on rationality, drawing on Western culture, especially the results of Western accounting culture, to improve Chinese accounting culture, especially Western culture on China to solve the construction of the negative impact of accounting culture, put forward specific measures.