会计文化是会计行业共同价值观念、意识形态和职业信仰的产物。作为社会文化的一部分,会计文化的发展也受着社会环境的影响,它的发展趋势往往能侧面地反映经济发展的面貌。随着社会的发展和全球经济一体化趋势的加强,会计文化中渗透进了一些不良的因素,间接影响了经济的良性发展,因此,建设优良的会计文化显得尤为迫切与重要。 Accounting culture is a product of the common values, ideologies, and professional beliefs of the accounting profession. As part of social culture, the development of accounting culture is also affected by the social environment. Its development tendency can often reflect the face of economic development. With the development of society and the trend of global economic integration, there are some unfavorable factors infiltrated into the accounting culture, which indirectly affect the healthy development of the economy. Therefore, building an excellent accounting culture is particularly urgent and important.