【摘要】：正一是中國(guó)特色會(huì)計(jì)文化的內(nèi)涵及構(gòu)成。會(huì)計(jì)文化是會(huì)計(jì)實(shí)踐活動(dòng)長(zhǎng)期發(fā)展的產(chǎn)物,是會(huì)計(jì)物質(zhì)文明和精神文明的積淀,是文化學(xué)的一個(gè)邊緣學(xué)科。中國(guó)特色會(huì)計(jì)文化是以中國(guó)特色社會(huì)主義建設(shè)為背景,在長(zhǎng)期會(huì)計(jì)改革實(shí)踐和會(huì)計(jì)開放實(shí)踐中形成并順應(yīng)會(huì)計(jì)學(xué)科、會(huì)計(jì)職業(yè)及其他社會(huì)領(lǐng)域發(fā)展趨勢(shì)的,得到人們普遍認(rèn)同,具有實(shí)踐特色、理論特色、民族特色以及時(shí)代特色的會(huì)計(jì)物質(zhì)文化、制度文化、精神文化等的總和。中國(guó)特色會(huì)計(jì)文化的構(gòu)成可
[Abstract]:One is the connotation and composition of accounting culture with Chinese characteristics. Accounting culture is the product of the long-term development of accounting practice, the accumulation of accounting material civilization and spiritual civilization, and a marginal subject of cultural science. With the background of socialist construction with Chinese characteristics, accounting culture with Chinese characteristics has been generally accepted by people, which has formed and complied with the development trend of accounting discipline, accounting profession and other social fields in the long term accounting reform practice and accounting opening practice. The summation of accounting material culture, system culture and spiritual culture with practical, theoretical, national and contemporary characteristics. The constitution of accounting culture with Chinese characteristics
【作者單位】： 云南民族大學(xué)管理學(xué)院;
【基金】：2014年云南民族大學(xué)研究生創(chuàng)新基金項(xiàng)目《基于多民族文化的會(huì)計(jì)發(fā)展史研究——以云南為例》(編號(hào):2014YJY07)階段性研究成果
【分類號(hào)】：F233

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