小微企业优秀会计文化建设路径研究——基于浙江调研  

Research on Construction Path of Excellent Accounting Culture in Small and Micro Enterprises—Based on Investigation in Zhejiang

作　　者：张其慧[1] ZHANG Qihui(Zhejiang Changzheng Vocational and Technical College,Hangzhou 310023,China)

机构地区：[1]浙江长征职业技术学院,浙江杭州310023

出　　处：《浙江工贸职业技术学院学报》2024年第4期44-48,共5页Journal of Zhejiang Industry & Trade Vocational College

基　　金：第一批浙江省课程思政示范基层教学组织——基础会计教学团队;第一批省级课程思政教学研究项目“会计专业课程思政分类实施与融入方法研究”。

摘　　要：“互联网+”、人工智能时代,中国企业面临从传统会计向现代会计转型升级的问题。企业如何顺利地度过这一时期,不仅需要财务人员提升自身技能、主动转型,以应对科技进步带来的挑战,同时企业也应积极建设优秀的会计文化,使会计文化成为企业文化不可或缺的一部分,以文化引领企业发展。小微企业优秀会计文化建设可概括为“五字诀”和“三字经”,即分别从财务人员和企业着手,两者共同促成优秀会计文化的建成,从而对企业的稳定发展起到积极推动作用。In the era of Internet plus and artificial intelligence,Chinese enterprises are facing the problem of transformation and upgrading from traditional accounting to modern accounting.How to smoothly navigate this period for enterprises not only requires financial personnel to improve their skills and actively transform to cope with the challenges brought by technological progress,but also requires enterprises to actively build excellent accounting culture,making it an indispensable part of corporate culture and leading the development of enterprises with culture.The construction of excellent accounting culture in small and micro enterprises can be summarized as the“Five Character Code”and“Three Character Classic”,which start from financial personnel and enterprises respectively.The two work jointly promote the establishment of excellent accounting culture,thereby playing a positive role in promoting the stable development of enterprises.

关 键 词：小微企业 会计文化 建设路径 财务人员 

分 类 号：F233[经济管理—会计学]