对会计文化的重构对于优化会计体系,创建和谐的会计环境,从而促进我国社会主义和谐社会的构建都将起到积极的作用。中国文化的传统、现状和未来将决定我国会计模式在文化方面的特征,应对其有足够的认识,创造出具有民族特色的崭新文化,为经济发展和崛起营造适宜的文化土壤。 Reconstruction of accounting culture will play an active role in optimizing accounting system, creating a harmonious accounting environment and promoting the construction of a harmonious socialist society in our country. The tradition, current status and future of Chinese culture will determine the cultural characteristics of our country’s accounting model. We should have enough understanding of it, create a brand new culture with national characteristics and create a suitable cultural soil for economic development and rise.