论会计文化  

On Accounting Culture

作　　者：赵丽生[1] 

机构地区：[1]山西省财政税务专科学校,山西太原030024

出　　处：《山西财政税务专科学校学报》2016年第1期3-7,共5页Journal of Shanxi Finance & Taxation College

摘　　要：文化是知识、智慧和能力的综合体。文化具有自觉性、正向性、广泛性、多元性和持久性的特征。会计文化的目标是:让会计技术有温度、让会计制度有人性、让会计职业有情趣、让会计工作有尊严。会计文化建设的路径是发展会计科学、完善会计技术、提高会计审美能力,追求会计的真、善、美。Culture is a complex of knowledge,wisdom and ability. It is equipped with some features,including self-consciousness,positivity,universality,diversity and durability. The goal of accounting culture is to make accounting with more feeling,humanity,pleasure and dignity. The approach of accounting culture construction is to develop accounting science,improve accounting technics,strengthen accounting judgment ability,and pursue the truth,sincerity and beauty of accounting.

关 键 词：会计 文化 会计科学 会计技术 会计审美 

分 类 号：G112[文化科学] F230[经济管理—会计学]