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会计行为的公允与否有着不容忽视的文化根源,文化对会计人员价值取向和职业道德的浸染,是引发会计行为的重要背景。文化意识对企业会计行为的选择起着基础性的引导作用,它有助于正确的会计行为价值取向的明晰、会计激励机制与会计监督控制机制的完善以及良好会计环境的构建。宁夏穆斯林企业的民族文化是包括宗教信仰与世俗生活共有的文化,它强调个体奋斗、群体共存、诚信公平、遵守契约、谨慎从事、崇尚绿色等,具有和谐理念和坚韧精神,这些经过长期的积累和扬弃而沉淀下来的文化特质,对现代穆斯林企业会计主体诚信文化建设、会计行为的文化激励和构建会计伦理准则等方面产生着深远的影响。本文探讨。宁夏穆斯林企业的民族文化在会计行为选择中的内在作用,旨在汲取民族文化的精华,以指导中小企业会计人员的职业行为选择。
The fairness of accounting behavior can not be ignored because of its cultural roots. The culture’s influence on accounting staff’s value orientation and professional ethics is an important background of accounting behavior. Cultural awareness plays a fundamental guiding role in the choice of accounting behavior of enterprises. It helps to clarify the correct value orientation of accounting behavior, improve the accounting incentive and accounting supervision and control mechanism, and construct a sound accounting environment. The national culture of Muslim enterprises in Ningxia includes the culture common to religious beliefs and secular life. It emphasizes the concept of harmony and perseverance by individual struggle, coexistence of groups, fairness and honesty, compliance with contracts, cautiousness and respect for greenness. These long- And discarded and subsided cultural characteristics of the modern Muslim business accounting integrity culture, the cultural incentives for accounting behavior and the construction of accounting ethical guidelines have a profound impact. This article explores. The internal function of ethnic culture in Ningxia Muslim enterprises in the choice of accounting behavior aims at absorbing the essence of national culture and guiding the choice of career behavior of accountants in small and medium-sized enterprises.