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一、会计文化建设的战略意义会计文化的创建、开发,不仅对加强会计自身的文明建设具有重要意义,而且,会计作为企业文明的窗口,作为企业管理和经济核算的中心,对推进企业乃至整个社会的文明建设,也具有重要的意义。具体表现为六个“有利于”: 1.有利于改善会计物质技术基础。在科学技术高度发达的今天,科技文化也日臻完善,作为会计物质基础的凭证、帐簿、报表以及核算器具等,均会受到科技文化的影响和渗透。在此前提下,建立会计文化,研究会计文化学,有利于借助科技文化手段加强会计物质文明建设,改善会计物质技术基础,促进会计现代化。
First, the strategic significance of the construction of accounting culture Accounting culture creation, development, not only to strengthen the accountant’s own civilization construction is of great significance, but also, accounting as a window of corporate civilization, as a business management and economic accounting center, to promote the enterprise and the entire The construction of civilized society is also of great significance. Specific performance for the six “beneficial”: 1. To help improve the accounting material and technical basis. In a highly developed science and technology today, science and technology are also becoming more sophisticated. Vouchers, books, statements, accounting instruments and other items that are the basis of accounting material are all influenced and infiltrated by science and technology. Under this premise, the establishment of accounting culture and the study of accounting culture are conducive to strengthening the construction of accounting material civilization by means of science, technology and culture, improving the material and technical basis of accounting and promoting the modernization of accounting.