文化建设过程中应注意的关键问题探析 中英文翻译
知己的意思-开业致词
文化建设过程中应注意的关键问题探析
中英文翻译
Cultural construction should be paid attention
to in the process of analysis the key problems in
Chinese and English translation
【论文摘 要】 中国是一个有着悠久文化历史的国家，会计的发展深受传统文化发展的
影响与制约。会
计生存在一个特定的文化环境中，文化对会计的作用会形成特定的会计理论、
会计意识、会计行为，这就
形成了特定的会计文化。会计文化对会计理论、会计实务有着深
刻的影响。因此研究中国会计文化，对于
建设具有中国特色的会计管理理论和方法体系，指
导会计管理实践，深化会计制度改革，具有重要的现实
意义和深远的历史意义。
Paper pick to 】 【 China is a
country with a long cultural history, the
development of accounting
under the influence
of traditional culture development and
restriction. Accounting existence in a
specific cultural environment, the role of
culture on accounting can form specific accounting
theory, accounting, accounting behavior
consciousness, this creates a specific accounting
culture.
Accounting culture has a profound
impact on accounting theory, accounting practice.
So the
Chinese accounting culture, for the
construction of accounting management theory and
method
system with Chinese characteristics,
guide the accounting practice, deepen the reform
of the
accounting system and has important
practical significance and far-reaching historical
significance.
一、要形成独特的会计文化氛围
A, to form the unique accounting culture
atmosphere
会计文化建设离不开和谐的会计文化环境，而和谐的会计文化氛围是会计
文化建设中的
关键问题之一。对会计物质文化建设而言，会计人员的办公场所等硬件设施己今非昔比，相
对于传统的办公场所，会计人员的工作条件有所改善，但这还不够，为了更好的凝聚会计人
员的向心力及作为会计人员的自豪感，对办公场所会计文化氛围的营造是推进
会计文化建设
的途径之一。比如将会计人员工作的建筑物设计时体现会计的行业特色，这是一个间断性的
工程。对会计制度文化建设而言，制度环境是会计文化建设的保障，这就需要加快对规章制
度的
制定，监督会计制度的执行，因为有了制度才可以更好的约束会计人员的不规范行为。
对会计精神文化建
设而言，会计人员的心理环境和内心精神状态的文化氛围营造更为不易，
它是由情感认同到共同价值观的
认同的一个循序渐进的过程，这可以通过培养会计人员的自
豪感、幸福感，比如周期性的会计人员的互动
交流学习，创造会计人员的发展空间及工作舞
台。会计文化建设中要消解和克服劣势的会计文化氛围，营
造和优化和谐的会计文化氛围，
这将有利于会计人员的自由成长以及会计人员能动性的发挥。
Accounting culture construction cannot leave
the harmonious culture environment, and
harmonious accounting culture is one of the
key issues in accounting culture construction. For
accounting material cultural construction,
accounting personnel office space and other
hardware
facilities has changed, compared with
traditional offices, accounting personnel's
working
conditions have improved, but it is
not enough, in order to better cohesion
centripetal force and the
accounting personnel
in accounting personnel of pride, to the offices
of accounting culture
construction is one of
the ways to develop accounting culture
construction. Such as accounting
personnel
work of building design reflect the accounting
industry characteristics, this is a
discontinuity in the project. For accounting
system culture construction, the institutional
environment is the guarantee of accounting
culture construction, this needs to speed up the
establishment of rules and regulations, and
supervise the implementation of accounting system,
because of the system can better the
irregularities of the members of the accounting.
For
accounting spiritual culture construction,
accounting personnel's psychological environment
and
inner culture mental state construction
more difficult, it is recognized by affective
commitment to
the Shared values of a gradual
process, this can be achieved by training of
accounting personnel a
sense of pride and
happiness, such as interactive learning periodic
accounting personnel,
accounting personnel to
the development of space and working stage. To
deal in the construction
of accounting culture
and overcome the disadvantage of accounting
culture, build and optimize the
harmonious
accounting culture atmosphere, which will be
conducive to freedom growth of
accountants and
accounting staff initiative.
二、会计文化是一个发展的动态组合
Second, the
development of accounting culture is a dynamic
combination
会计文化是由会计物质文化、会计制度文化和会计精神文化组成的一个
动态系统。一方
面不能孤立的对待会计文化的每一个要素，另一方面要用发展的观点和事物普遍联系的观
点
来研究会计文化的每一个要素。就研究内容和角度而言，每一个会计文化的要素又是一个系
统
，以会计精神文化中的会计价值观为例，会计价值观是会计人员的世界观、人生观、利益
观、理性、情感
等多维的价值关系和价值观念的组合体。
Accounting culture is
composed of material culture, the accounting
system culture and spiritual
culture of a
dynamic system. On the one hand, cannot be
isolated to each element of accounting
culture, on the other hand to use the ideas of
the development, and things of widespread contact
to
study every element of accounting culture.
In terms of research contents and Angle of each
element is a system of accounting culture,
spirit culture of accounting values, for example,
is
accounting personnel accounting values of
world outlook, the outlook on life, values,
rationality,
emotion and so on multi-
dimensional value relation and the combination of
values.
一个时代有一个时代的文化特征，而文化的特征又影响着会计文化的发展，因而
会计文
化也具有时代性。经济在发展，社会在进步，会计方式、会计职能、会计方法、会计程序等
的不断发展，必然导致会计文化各个要素的发展变化。会计文化在不断调整和充实会计物质
文化、会计
制度文化和会计精神文化的内容和形式，它始终与时代和经济发展相一致。因为，
一定历史时期的会计环
境必然产生与之相适应的会计文化，而在不同的国家、不同的民族、
不同的政治、不同的地区，会计文化
必然呈现着会计文化的差异性。随着全球化经济的深入，
会计文化的差异性在不断的缩小，尽管在一段特
定的时间和区域内，它可以呈现相对稳定的
状态，但它在经济的冲击下，不断地丰富完善自己，它又呈现
着动态性的特点。会计文化是
否具有生命力，归根结底就是看它能否有力地推动会计理论和会计实务的发
展。
A time there was a time of cultural
characteristics, and characteristics of culture
and affects the
development of accounting
culture, thus accounting culture also timely. In
economic development,
social in progress,
accounting methods, accounting function,
accounting method and accounting
procedure,
etc. The development of inevitable changes lead to
the development of accounting
culture
elements. Accounting culture constantly adjust and
enrich the spirit of material culture,
system
culture and accounting culture content and form,
it is always consistent with The Times
and
economic development. Because of a certain
historical period of the accounting environment
will inevitably generate corresponding
accounting culture, and in different countries,
different
nationalities,
different politics, different areas, accounting
culture is bound to render the cultural
differences. With the deepening of economic
globalization, the differences of accounting
culture is
constantly narrowing, although in a
certain time and area, it can show a relatively
stable state, but
it is under the impact of
the economy, rich constantly improve themselves,
it presents the
characteristics of dynamicity.
Whether accounting culture has vitality, at the
end of the day is to
see whether it can
effectively promote the development of accounting
theory and accounting
practice.
三、加强对会计文化重要性的宣传广度和力度
Third, strengthen the
propaganda the importance of accounting culture
breadth and intensity
会计文化重要性的宣传一方面是为了树立会计人
员良好的形象，另一方面是对会计文化
的重视，而会计文化重要性的宣传所面临的一个问题就是宣传的广
度和力度。会计文化的重
要性并不亚于科学技术在社会发展中的地位，作为文化的一个组成内容，其在经
济发展中起
着重要的作用。会计作为一种一个行业，参与人员就有一定的局限性，这会给一些非专业的<
br>企业管理人员来说会计管理工作就有一定的困难，同时，会计在一部分人的眼中只是一个记
账员，
这就需要加强会计文化重要性宣传的广度，这里的广度并不是局限于一个公司或企业
组织，而是对于所与
的社会参与人。非专业会计人员及其他的工作人员，虽然其对会计文化
有了一定的了解，但仍会遇到一些
难以解决的简单问题，同时，会计工作更多的也要参与到
企业的管理，这就需要加强会计文化重要性宣传
的力度（深度）。会计文化重要性的宣传形
式可根据组织的实际情况采用多角度、多层次、多环节的手段
，主要有以表现会计人员工作
中影像、奖励、贡献为主的会计文化交流会、会计文化节、会计文化之行、
会计文化晚会、
会计文化模范、会计文化竞赛、会计文化活动等，宣传的地点以人群众多的公共场所为主
，
注重内宣和外宣相结合，突出宣传的主题内容，以增强外界对会计文化重要性的重视，提升
内
部会计人员的自豪感。众多形式中，会计文化模范人物是会计文化的具体化和形象化，在
会计文化重要性
宣传中具有感召力和吸引力，是会计文化从无形到有形一个自然“蜕变”。对
于一个组织而言，会计文化
重要性的宣传是对组织会计人员工作成果的肯定和社会表扬，它
向社会传递会计工作的显著成效，间接的
可以为企业带来贸易谈判的优势及组织在行业中的
地位，从而为组织增加品牌价值。在加强会计文化重要
性的宣传广度和力度时要注意理论教
育与实务教育的结合，一般教育和重点教育的侧重，长期教育和集中
教育的时效。
Accounting culture of the importance of
propaganda on the one hand is to establish a good
image
of accounting personnel, on the other
hand is the recognition of accounting culture, and
the
importance of accounting
culture promote faced one problem is that the
breadth and intensity.
Accounting as the
importance of culture in social status in the
development of science and
technology, as one
of cultural content, it plays an important role in
the economic development.
Accounting, as a
kind of an industry, participants have certain
limitation, this will give some
non-
professional accounting for enterprise management
personnel management has the certain
difficulty, at the same time, the accounting
in the eyes of some people is just a bookkeeper,
it's
need to increase the breadth and
importance of accounting culture propaganda the
scope is not
confined to a company or
organization, but for the participants and the
society. Professional
accounting personnel and
other staff, even though it have a certain
understanding of accounting
culture, but it's
still going to have some difficult to solve simple
problem, at the same time, the
accounting work
more are also involved in the enterprise
management, it is need to strengthen the
accounting culture propaganda the importance
(depth). Accounting culture of the importance of
propaganda forms can be adopted according to
the actual situation of organization means of
multi-angle, multi-level and multiple stage,
is mainly to present accounting personnel work
images, reward and contribution, accounting
cultural exchange, cultural festival, cultural
tour,
accounting cultural party, accounting
model, accounting culture competition, cultural
activities,
etc., promote the site of a large
number of people in public places is given
priority to, pay
attention to the broadcasting
within information combined heralded, highlight
the theme of the
content, to strengthen the
outside world to the attention of the importance
of accounting culture,
improve internal
accounting personnel's sense of pride. Many forms
of accounting culture model
character is the
embodiment of culture and visualization, in the
importance of accounting culture
propaganda
has charisma and appeal, is a natural accounting
culture from invisible to visible
For an
organization, the organization as a propaganda of
the importance of
accounting culture is
accounting personnel the affirmation of the work
and the social recognition,
it passed to the
society remarkable achievement of accounting work,
indirect can bring the
advantage of trade
negotiations for the enterprise and the
organization of his position in the
industry
to increase brand value for the organization. In
the propaganda of the importance of
accounting
culture breadth and intensity when should pay
attention to the combination of
theoretical
education and practical education, general
education and education mainly focus on,
focus
on education and education for a long time aging.
四、会计文化的建设过程中会计国际化的挑战
Four, the challenge of accounting culture
construction in the process of accounting
internationalization
会计准则的制定以及会计实务的操作是会
计文化建设的内容之一，随着中国经济全球化
的逐步深入，会计语言的国际化需求日渐强烈，为了进一步
推进会计文化建设的发展，提高
会计文化软实力的作用，会计国际化是会计文化建设中所面临的一个关键
问题之一。会计国
际化带来了一系列的问题，比如学习研究成本的增加、人才的缺乏、实施困难、制度不
完善
等。中国传统的文化影响着会计文化的发展，由于文化的差异，会计国际化必然带来对中国
会计文化的冲突，从而产生会计文化的变异，而对国际会计的吸收和消化就是会计文化的一
种发展。在这
个过程中会计文化一方面传承了中国所特有的文化因素，另一方面又融入了新
的文化因素，这是会计文化
的博弈结果。但是，在博弈的过程中，要充分的考虑到各国会计
的文化因素，又要维持本国会计的文化特
色，过程的长短取决于会计文化创新的能力以及经
济的发展水平。中国的发展离不开世界，世界的发展同
样离不开中国。会计文化建设中，面
对会计国际化必须解放思想，实事求是，落实科学发展观，在继承和
发扬优秀传统会计文化
的基础上，借鉴和吸收各国会计文化的优秀成果，建设具有传承性、先进性和开放
性的会计
文化，充分发挥会计文化“软实力”的作用。
The formulation
of accounting standards and accounting practice
operation is one of the content of
accounting
culture construction, as China's economic
globalization deepens, the
internationalization of accounting language
demand increasingly intense, in order to further
promote the development of accounting culture
construction, enhance the role of accounting
culture soft power, the internationalization
of accounting is accounting culture construction
in the
face of a one of the key issues.
Accounting internationalization brings a series of
problems, such
as the increased cost of study,
lack of talent, hard, imperfect system and so on.
The Chinese
traditional culture influences the
development of accounting culture, due to cultural
differences,
the accounting
internationalization of Chinese accounting culture
inevitably brought conflict,
resulting in a
variation of accounting culture, and the digestion
and absorption of the international
accounting
is the accounting culture is a kind of
development. Accounting culture on the one hand,
in the process factors peculiar to Chinese
culture, and into the new cultural factors on the
other
hand, this is the game result of
accounting culture. But, in the process of game,
fully considering
the national accounting
cultural factors, and to maintain the cultural
characteristics of its
accounting, depending on the accounting of the
process of cultural innovation ability and level
of
economic development. The development of
China's development cannot leave the world, the
world also needs China. Accounting culture
construction, in the face of accounting
internationalization must emancipate the mind,
seeking truth from facts, to carry out the
scientific
concept of development, in inherit
and carry forward the excellent traditional
culture on the basis
of accounting, draw
lessons from and absorbing the outstanding
achievements in the accounting
culture,
construction of continuity, advanced and open
accounting culture, give full play to the role
of accounting culture
结语
conclusion
会计文化是社会文化发展的一个分支，其在本质上属于文化的范畴，它是人们在会计行
业活
动实践中积累而来的一种共同认可的价值观念体系或财富的总和，其表现的载体就是会
计活动，同时它也
是会计工作的一种管理手段。会计文化既是会计学与文化学在各自边缘上
的相互交叉、渗透，同时又是对
多门相关学科的知识、原理和方法的吸收和综合，因而对会
计文化的研究必须采用系统论、哲学论的方法
。只有通过多角度、全方位、系统性的综合研
究，才能构建起科学的会计文化分支体系和发挥出它的整体
效应。
Accounting culture is a branch of social
and cultural development, it in essence belongs to
the
category of culture, it is people in
practice accumulation and activity of the
accounting profession
to a kind of common
recognition system of values, or the sum of
wealth, the carrier of its
performance is the
accounting activities, at the same time it also is
a kind of management means
of accounting work.
Accounting culture is accounting and on the edge
of the cultures in their
respective cross each
other, permeate, but it is also related to many
disciplines of knowledge,
theory and method of
absorption and integrated, so the study of
accounting cultural must adopt the
method of
system theory, the theory of philosophy. Only
through the comprehensive research of
multi-
angle, all-round, systematic, to construct
accounting culture branch of science system and
exerting its overall effect.
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