道德进步与会计变革●胡凯在经济发展和文明进步的双重背景下，研究人类的会计活动是会计理论研究的优秀学术传统，而着眼于文化因素，探讨其对会计的影响则是现代会计研究领域中倍受重视的课题。广义的文化概念作为一个内涵极丰富的范畴在社会学、文化人类学和哲学研究中... Moral Progress and Accounting Reform ● Under the dual background of economic development and civilization and progress, Hu Kai studies human accounting activities as an outstanding academic tradition in accounting theory research. Focusing on cultural factors and discussing its impact on accounting, modern research in accounting The field of much-valued issues. As a very broad category of cultural concepts in a broad sense in sociology, cultural anthropology and philosophical research ...