论会计文化发展对资本市场演化路径的影响——基于东西方文化差异的视角  

The Influence of the Development in Accounting Culture to the Evolution Way of Stock Market Improvement——from the Difference Culture between East and West

作　　者：滕剑仑[1] 吴庆军[2] 

机构地区：[1]三明学院经济管理学院,福建三明365004 [2]曲阜师范大学管理学院,山东日照276826

出　　处：《宝鸡文理学院学报（社会科学版）》2013年第2期96-99,共4页Journal of Baoji University of Arts and Sciences：Social Science Edition

基　　金：山东省社会科学规划研究会计专项项目"山东省上市公司经营业绩与公司治理的相关性研究"(项目号:11DKJJ04);福建省教育厅A类社科项目"福建山区城镇化过程中农民理财行为演化研究--以三明为例"(项目号:JA12294S)部分成果

摘　　要：会计文化差异导致各国建立会计制度、法律制度和相关法规、准则存在思想上、理念上和行动上的差异。分析东西方会计文化背景并深入探究文化差异对各国资本市场不同群体和利益相关者的影响,有利于从本质上发掘不同类型国家资本市场演化的规律。会计文化差异主要体现在内容上和机理上,对资本市场的影响主要在制度建设、保障性措施、实施过程和结果等方面。The difference of different country＇s Accounting Culture leads to its different Accounting System, Law system and regulations comparing to other countries, These differences are original from these countries existing different thinking, ideas and actions. It is helpful to research the evolution laws of different country＇s stock market after analysis and exploration the roots of the different group and benefit in concerned under the different background of Accounting Culture. The differences Accounting Culture mainly reflect its contents and mechanics. The eventual effect of Accounting Culture lies in its construction system, protection method and the process and result of execution.

关 键 词：会计文化发展 资本市场演化路径 东西方差异 

分 类 号：F230[经济管理—会计学]