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会计文化伴随企业经营活动和企业文化应运而生,它是企业活动特定现象的体现。建设具有铁路行业特色的会计文化是推进铁路科学发展,提升铁路会计人员素质,增强会计管理效能,加强铁路会计人员职业道德建设的必然要求。铁路会计文化建设可以铁路会计物质文化建设为依托,以铁路会计制度文化建设为保障,以铁路会计精神文化建设为主导,全力打造铁路行业会计文化,全面提升铁路会计管理水平。
Accompanying with the business activities and corporate culture, accounting culture is a manifestation of the specific phenomenon of business activities. The construction of the accounting culture with the characteristics of the railway industry is a necessary requirement to promote the scientific development of railway, enhance the quality of railway accounting personnel, enhance the efficiency of accounting management, and strengthen the professional ethics of railway accounting personnel. The construction of railway accounting culture can be based on the construction of railway accounting material culture. With the construction of railway accounting system as the guarantee, the construction of railway accounting spiritual culture is taken as the guide. The railway accounting culture is fully built to enhance the railway accounting management level.