会计文化是一种社会组织文化,它是会计人员在长期的会计实践活动中创造的物质财富和精神财富的总和,它由会计物质文化、会计制度文化、会计精神文化三部分组成;监狱会计文化是会计文化的一部分,是在一定历史条件下形成的有关监狱会计物质和精神的背景文化及其自身的文化内涵,由于监狱的特殊性,监狱会计文化是社会会计文化的一种特殊的文化,但监狱会计文化作为人类社会文化体系中的 Accounting culture is a kind of social organization culture, which is the sum of material wealth and spiritual wealth created by accountants in long-term accounting practice. It consists of accounting material culture, accounting system culture and accounting spirit culture. The accounting culture of prison Is a part of accounting culture and is a background culture of prison accounting substance and spirit formed under certain historical conditions and its own cultural connotation. Due to the particularity of prisons, prison accounting culture is a special culture of social accounting culture, But prison accounting culture as a human social culture system