On Construction Of Accounting Culture

China is a country with a long history of culture. The development ofaccounting is deeply influenced and restricted by the development of traditionalculture. Accounting is situated in a specific cultural environment. Under the culturalinfluence, specific accounting theory, accounting awareness and accounting behaviorcan be formed, thus, a specific accounting culture is created. Accounting cultureexerts a profound impact on accounting theory and practice, therefore, it is onlythrough the in-depth study of accounting culture that the construction of accountingculture can be promoted in China and the deficiencies of rigid management inaccounting can be remedied. Flexible management based on values, beliefs and socialresponsibilities should be adopted to motivate and guide accounting behavior and tobuild a harmonious accounting environment so as to attain the goals of accounting.The thesis mainly studies the concept, elements and functions of accounting culture,the necessity and feasibility as well as the goals of construction of accounting culture.In the thesis, the author defines the concept of accounting culture, pointing outthat accounting culture is a branch of social and cultural development, which inessence, belongs to the cultural category. It is not only the recognized system ofvalues or the sum of wealth accumulated in the practice of accounting activity, thecarrier, it is also a management tool in accounting. Accounting culture consists ofthree elements: material culture, system culture and spiritual culture, which togethermake up a "pyramid" with material culture as the foundation, system culture asintermediary and spiritual culture as the core. Being interrelated and interacted, thesethree basic elements build a diversified and multi-angle system of accounting culture,which plays a variety of roles in the harmonious and healthy development ofaccounting organizations.Construction of accounting culture includes material culture construction, systemculture construction and spiritual culture construction. Material culture construction isthe foundation and the carrier of construction of accounting culture, which reflects theachievements made in accounting and the material basis. Material culture constructionincludes accounting computerization and network construction, construction ofaccounting departments and office building, accounting team building and technicalconstruction.The system culture of accounting is the intermediary layer of accounting cultureconstruction, an intermediary between the material and spiritual culture of accounting.It is not only a form of institutionalization that adapts to certain material culture butalso the main mechanism and carrier to shape the spiritual culture and strengthen thespiritual and cultural connotations of accounting. The system culture of accounting isa series of rules and regulations, management methodologies formed in accountingpractice, which reflect a system that restricts accounting behavior. Construction of system culture in enterprise accounting includes leadership system construction,personnel management system construction, standard construction and legalconstruction of accounting.Spiritual culture construction of accounting is the highest level of accountingculture construction, which guides and determines the development direction ofconstruction of material and spiritual culture of accounting. The spiritual cultureconstruction of accounting includes construction of accounting values, accountingethics, accounting work styles and accounting personnel qualities.Construction of accounting culture plays an irreplaceable role in promoting theindustry culture and developing the Chinese culture. The consistency of accountingculture lies in its historical inheritance. Being closely related to the socialdevelopment in a particular time, accounting culture has distinct characteristics oftimes.