会计文化对整个会计具有重大的影响意义。美国会计学会在1986年学会的年会上,第一次把会计文化作为会计研讨的主题。我国会计界近几年在“企业文化热”的推动下,正在对会计文化这一新领域进行研究。我国农业会计文化的探讨和研究,也在进一步深入和不断地展开。本刊将黑龙江省农垦总局财务处撰写的《黑龙江垦区会计文化初探》一文分两期发表,以飨读者。 Accounting culture has a significant impact on the entire accounting. The American Accounting Society, for the first time at its 1986 annual meeting, considered accounting culture the theme of accounting research. In recent years, under the impetus of “corporate culture fever”, China’s accounting circles are studying the new field of accounting culture. The discussion and research on the agricultural accounting culture in our country are also going deeper and continuously. This publication will be Heilongjiang Provincial Land Reclamation Bureau Financial Services Department, “Heilongjiang reclamation area accounting culture” one article published in two issues, to readers.