文化是指人类社会历史发展过程中所创造的精神财富,包括宗教信仰、风俗习惯、道德情操、学术思想、文学艺术、科学技术、各种制度等。文化既是人们长期社会实践创造的精神成果,又反过来又对人们的社会实践产生重要的指导作用。同样,会计文化也是会计领域人们长期社会实践所形成的精神成果,反过来又对指导会计实践发挥重要作用。 Culture refers to the spiritual wealth created in the historical development of human society, including religious beliefs, customs, moral sentiments, academic thoughts, literature and art, science and technology, and various systems. Culture is not only the spiritual result of long-term social practice, but also an important guide to people’s social practice. Similarly, accounting culture is also the spiritual result of long-term social practice of people in the accounting field, which in turn plays an important role in guiding accounting practice.