经济快速发展的今天,财务管理已经在市场经济中占有重要的地位,会计人的地位不断提高,逐渐在此过程中形成了会计精神。优秀的会计文化可以促进市场经济的发展,形成优秀的会计团体。而如今,人们对会计文化的了解远远不够,会计文化建设不足,盲目地随着经济发展,形成了一些弊端。本文从会计文化目前的弊端入进行思考,提出了今后建设会计文化的建议。 Today, the rapid economic development, financial management has an important position in the market economy, the status of accountants continue to improve, and gradually formed in the process of accounting spirit. Excellent accounting culture can promote the development of market economy, the formation of outstanding accounting groups. Nowadays, people’s understanding of accounting culture is far from enough. The lack of accounting culture construction blindly follows the economic development and has formed some disadvantages. This article from the current drawbacks of accounting culture into consideration, put forward suggestions for the future construction of accounting culture.