会计活动与人们的生活息息相关,在对人们生活广泛影响之中,会计文化由此产生。会计文化对会计理论、会计实务的影响是非常深刻的,我国学者在阐述如何建设会计文化这一问题时,通常涉及会计物质文化、会计行为文化、会计制度文化以及会计精神文化等方面。行政事业单位代表国家发挥着政府职能的作用,其会计文 Accounting activities and people’s lives are closely related to the extensive impact on people’s lives, resulting from the accounting culture. The influence of accounting culture on accounting theory and accounting practice is very profound. When describing how to build accounting culture, scholars in our country usually deal with the aspects of accounting material culture, accounting behavior culture, accounting system culture and accounting spirit culture. Administrative units on behalf of the state play a role of government functions, the accounting paper