会计文化是人类文化的一个组成部分,具有悠久的历史,可以说有了会计就有了会计文化,而会计职业道德及其规范是会计文化的核心部分。在文化多元的今天,作为中国几千年来正统学说的儒家思想,经过几千年的筛选修补,沉积成为祖国传统思想的瑰宝,也潜移默化的影响着会计人员的职业道德。 Accounting culture is an integral part of human culture and has a long history. It can be said that accounting has an accounting culture, while accounting ethics and its norms are the core of accounting culture. Today, as a pluralistic culture, Confucianism, as an orthodox theory in China for thousands of years, has been filtered through several thousand years of repair and deposition, becoming a gem of the traditional thinking of the motherland and a subtle influence on the professional ethics of accountants.