上市公司于2007年1月1日实施的新会计准则,是为适应我国资本市场和经济全球化迅速发展的需要。从上市公司公布的中报看,对于新会计准则执行的效率性问题,众说纷纭,仁者见仁,智者见智。本文基于文化视角,研究文化因素与会计准则执行之间的关系,即新会计准则的实施不能忽视我国特有的文化背景,旨在创建优秀的会计文化氛围,为提高我国会计准则执行的效率性寻求一种思路。 The new accounting standards implemented by listed companies on January 1, 2007 are designed to meet the needs of China’s capital market and the rapid development of economic globalization. According to the interim report released by the listed company, opinions on the efficiency of the implementation of the new accounting standards vary widely. This paper studies the relationship between cultural factors and the implementation of accounting standards based on cultural perspectives, that is, the implementation of the new accounting standards can not ignore the unique cultural background of our country, aiming to create a good accounting culture atmosphere and seek to improve the efficiency of accounting standards in our country A way of thinking.