文化作为区别不同民族成员的集体心理模式,对各国会计准则和会计实践都具有重要影响。本文以中国和美国为中西文化代表,以Hofstede-Gray框架为出发点,分别从会计稳健性、财务披露的保密程度和会计准则国际化三个方面进行分析,从而探讨东西方文化差异对会计规则的影响,并得出启示。 Culture, as a collective mental model that distinguishes members of different nationalities, has an important influence on the accounting standards and accounting practices of all countries. Taking China and the United States as representatives of Chinese and Western cultures and Hofstede-Gray framework as the starting point, this article analyzes three aspects of accounting conservatism, the degree of confidentiality of financial disclosure and the internationalization of accounting standards, respectively, so as to explore the difference between the East-West cultural differences and accounting rules Influence, and draw inspiration.