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会计文化在企业的经营发展过程中形成,其发展受到国家政策变化、社会经济进步、社会文化发展等多方面的影响。随着社会经济的发展,会计文化逐步演变成会计思想、会计制度、会计管理和会计文化的综合。本文通过分析企业会计文化建设必要性、措施等由点及面的浅谈关于我国企业会计文化的建设,说明加强企业会计文化的建设刻不容缓,企业会计文化的完善与实施将有利于会计信息质量的提高。
Accounting culture is formed in the process of enterprise management and development. Its development is affected by many aspects such as the change of national policy, social and economic progress, social and cultural development. With the development of society and economy, accounting culture gradually evolves into a comprehensive accounting thought, accounting system, accounting management and accounting culture. This article by analyzing the necessity and measures of the construction of the accounting of enterprises, discusses the construction of the accounting culture of our country from the point and the surface, shows that to strengthen the construction of the accounting culture of enterprises urgently, the improvement and implementation of the accounting culture of the enterprise will be beneficial to the quality of accounting information improve.