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会计文化是人类社会文化体系的一部分,它渗透在人类的会计实践活动之中。作为一种文化现象,会计文化主要是以人为核心、体现人的主观能动性的管理活动,在处理和发现问题的过程中,强调的是以人的主观积极性为基础,以管理文化作为最终形态集中体现会计人员协作能力,从而最大化的发挥会计的各项职能作用。会计文化也是一种管理文化,作为河北省人民医院这样一个肩负着医疗卫生使命的事业单位,会计文化建设就显得更为重要。
Accounting culture is part of the cultural system of human society, which permeates human activities in accounting practice. As a cultural phenomenon, accounting culture is mainly a man-centered management activity that reflects the subjective initiative of human beings. In the process of dealing with and finding out problems, emphasis is put on the people’s subjective enthusiasm and the management culture as the final form of concentration Reflects the ability of accountants to work together to maximize the full function of accounting. Accounting culture is also a kind of management culture. As a unit undertaking medical and health mission of Hebei Provincial People’s Hospital, the construction of accounting culture is even more important.