Study On Accounting Culture

Accounting culture is an important part of social culture and enterprise's culture, the studies of accounting culture marks that the human accounting history has developed to a new stage in which the studies of accounting theory and the guidance of accounting practice both on the height of culture. Looking at the history of accounting, the influence of culture to accounting's development is imperceptible and deep-rooted, studying the accounting culture, recognizing the rule of the culture in the bringing and developing of the accounting, it not only can make clear the direction of the accounting innovation, but also can test out the future development trends of the accounting. Especially in the course of the building of the socialism marketing economic system which possess Chinese characteristics, exotic culture agitated, many unsatisfactory behavior appearing in the accounting industry. "carrot and stick" can no longer meet the needs of modern management, through the accounting culture to inspire the cohesion, solidarity, responsibility and belonging, eventually unify the social fathering, service to the business and develop the accounting themselves. Therefore, the study of the accounting culture is imperative.Firstly, the article introduces the origin of the culture and the enterprise's culture, posting the laws of the culture's bringing and development profoundly, so it provides a good theoretical foundation for the interpretation to the accounting culture. The accounting culture's ideas that is the accounting spirit culture is the core content of the accounting culture, its content is rich greatly, this part selects some representative areas, it includes the Accounting Philosophy, the Accounting Values, the Accounting Ethics and Professional Ethics, the Accounting concept of the rule of law and the Accounting Education Concept, they all have the features of the Chinese excellent traditional culture and the excellent content of the new enterprise culture.The article studies the basic features and functions of the accounting culture. By contrasting the differences between Chinese and Western cultures, it analyses the infection of the accounting culture to the Accounting Standards and the Accounting Practice, and it embodies the significance of the accounting culture's studying to the accounting practice. In the part of the environmental constraints of the accounting culture, it analyses mainly the promotion and constraints of the economic environment, political and legal environment and technology environment to the accounting and the accounting culture. Based on the above analysis of the environmental factors, it describes that the review of the accounting's bringing and development must under given historical environment, none but liking this can grasp the effection of it in restricting the accounting's development under a specific historical stage.The article studies the reasons of the accounting dishonesty from the angle of the accounting culture, proposing the measures to resolve the accounting dishonesty. It expounds that the accounting cultural differences will inevitably lead to the accounting reform and the future development trend of Chinese accounting under the influence of the accounting culture.