Research On The Construction Of Chinese Accounting Culture Under The Background Of New Technology

After human society entered the era of industrial revolution,the pace of development accelerated.Over the past two hundred years,human society has experienced four of industrial revolutions.The results show that whoever masters the cutting-edge core technology can lead the international community and influence the world pattern.Throughout the development process of human history,science and technology,economy and culture are the three factors that determine social development.As an important part of modern economic management activities,the development of accounting is also affected by these three factors.In the era of new technology represented by big data,artificial intelligence,mobile Internet,cloud computing,Internet of things,blockchain and other network technologies,people pay more attention to the impact of technological innovation and economic management transformation on accounting,often ignoring the role of cultural progress on accounting development.The historical facts of the development of human society have shown that the development of science,technology and economy is essentially a cultural process.As long as science and technology and economy extend to a far-reaching goal,they will surely encounter culture.Culture has its own characteristics.Unlike science,which has models and technology,which has standards,culture is like air,invisible and intangible,but everyone can feel it.Culture reflects human's spiritual pursuit,which is a conscious spiritual state and life style formed by human's long-term accumulation.Some people say: third class society strives for technology,second class society strives for science and first class society strives for culture.In addition to technology and science,the dominant force determining the future society may be culture.Like all cultural forms,Chinese accounting culture has been developing with the 5000 year history of Chinese civilization.History has told us that accounting has been playing an irreplaceable role in the management of economic activities in all stages of civilization,no matter in chaos or prosperity.As an important part of management activities,accounting is emotional,sentimental and warm,which can not be replaced by cold machines.So it is necessary to study the accounting culture behind the accounting technology and beyond the financial robot.Based on the background of new technology,this paper studies the construction of Chinese accounting culture,aiming to make more accountants have more feelings,more emotions,more thoughts,more wisdom and more love.There are five chapters in this paper: the first chapter is the introduction,which introduces the research situation of this paper,including research background and significance,review of research results at home and abroad,research methods,structure,innovation and shortcomings.The second,third and fourth chapters are the main body of this paper.The second chapter is the basic theoretical research of accounting culture,which mainly expounds the definition and characteristics of culture,extends to the accounting field,defines the concept of accounting culture,and summarizes the characteristics of accounting culture combined with the characteristics of the new technology era.The third chapter is the necessity of accounting culture construction under the background of new technology.It mainly analyzes the problems of utilitarianism,money worship,technicalism and individualism that lead to the psychological imbalance of accounting personnel,the decline of accounting professional ethics and the lack of accounting integrity.The fourth chapter is the construction of accounting culture under the background of new technology.It mainly studies how to integrate new accounting technology,new accounting management mode and accounting culture under the background of new technology.The fifth part is the conclusion.In this paper,literature research,interdisciplinary cross research,induction and deduction are used to explore the basic theory of accounting culture,and put forward the goal of accounting culture construction.The innovation of this paper lies in: the first is the innovation of research perspective.Under the background of new technology,change the two-dimensional perspective of science and technology and economic management into three-dimensional perspective of science and technology,economic management and culture.Even if we study the impact of science and technology on accounting,we should focus on the role of human in it.We should put forward that in the future,accounting is an intelligent accounting with "human-computer" interaction and human will be the main role.From the perspective of management,we should also pay attention to the impact of management transformation on accounting.Accounting is the main body of management.In the future,accounting is a kind of management accounting that combines accounting with management,uses accounting for management and focuses on management.Accounting culture must focus on people.It is more realistic to highlight the research of accounting culture under the condition of new technology.The second is content innovation.This paper takes culture as the starting point,and summarizes the definition and characteristics of culture by exploring the origin of culture.Then put accounting culture in the environment of cultural research,break through the traditional thinking of studying accounting culture according to the theory of cultural structure,and confirm that the essence of accounting culture is to seek truth,goodness and beauty.The research of accounting culture should take human as the core.The goal of accounting culture is to make accounting technology warm,accounting system humane,accounting profession interesting,and accounting work dignified.