Research On The Accounting Culture Construction Of ABC Company Under The Cloud Environment

The history of accounting development is a history of human development, the formation of almost every accounting ideas, the establishment of each accounting method, the development of each accounting standards, are closely related to the economic environment. Accounting environment is a product of economic development, while changes in the history of the accounting development are in the premise of the changes in accounting environment. Accounting culture is the active investment which the accounting subject coping with the external challenges, its essence is a kind of creation, grasp the ‘metabolism’ of accounting culture has profound significance on the development of accounting culture. Accounting culture as an important part of socialist culture attaches great importance to the relevant departments of our country, in order to promote the construction of socialism with Chinese characteristics culture the Ministry of Finance in May 30, 2012 started the construction of accounting culture campaign, and in February 1, 2013 announced the list of winners who will be published in book. In recent years, the arrival of the wave of cloud computing technology and big data gave birth to another ‘metabolism’ of accounting culture. Cloud computing will dominate the future of enterprise applications has become the consensus of the industry, moving to cloud computing is a disruptive change. Under the cloud environment, companies can use a convenient way to achieve business integration and coordination, effectively solve the problem of enterprise application silos, information isolated and low efficiency. Under the cloud environment, the thinking mode and working mode of the accounts will undergo varying degrees of change; the change of the accounting environment has brought a strong impact on accounting culture. The ABC starts using the ‘financial cloud’ of Kingdee in early 2014 which provides a good platform for case study of study of the construction of accounting culture under the cloud environment. Under the circumstance of which the accounting culture of whole society suffers from the cloud computing, how to construct and optimize its accounting culture so as to adjust the ‘metabolism’ of the whole society and guarantee its healthy and high-speed development has become an important problem urgently to be solved.The construction of accounting culture is long-term project, considering the dynamic and complex of the cloud environment, this paper introduces the dynamic axle model of the construction of accounting culture. The axle of the model is the new coronation of the accounting under the cloud environment, the shaping of the accounting behavior mode becomes its middle layer, the new framework of COSO security system becomes its outer layer. As the model in its rotation and revolution movement realizes the self perfection of each part to ensure the real-time interaction of each link. In order to understand the status of the construction of accounting culture of the ABC and find out reference points of construction, this paper use an questionnaire investigation. In the final, this paper use the ABC as an case to study the construction of accounting culture under cloud environment as well as optimize the construction of its accounting culture and enhance its comprehensive competitiveness to promote the continuous development of accounting culture theory. By designing the construction scheme of accounting culture of the ABC, putting forward a detail route for the ABC to construct its accounting culture and a theoretical reference for other companies, in order to promote the scale application and rapid development of cloud computing in the enterprises of our country.