How to strengthen China's accounting culture construction

This paper analyzes the current situation of accounting culture in China's enterprises and the existing problems, and puts forward effective ways to strengthen the construction of China's accounting culture according to China's national conditions and the principles that should be followed in the construction of accounting culture. Accounting, as a product of social and economic development to a certain stage, is influenced by social form, economic condition and cultural background, and the influence of social, economic, philosophical and human values on accounting is comprehensive. This paper analyzes the problems existing in the construction of China's accounting culture at the present stage according to the principles that should be followed by China's accounting culture, and puts forward an effective way to strengthen the construction of accounting culture. Meaning and elements of accounting culture accounting culture as a cultural phenomenon, emphasizing people-oriented accounting management philosophy, relative to the whole social culture, but also a subculture. We recognize and solve problems with people as the starting point, in the form of culture to achieve the cohesion of the group of accountants, so as to maximize the role of accounting functions. The basic components of accounting culture are accounting material culture, accounting behavior culture, accounting system culture and accounting spiritual culture. These four basic elements of accounting culture influence each other and interact with each other, building a diversified and multi-angle accounting culture system, and playing various functions and roles for the harmonious and healthy development of accounting organizations. China's accounting culture construction should follow the principle of 1. Integral principle of accounting culture construction of the principle of wholeness refers to the construction of accounting culture, to adhere to the systematic thinking and the overall point of view, and constantly assess the impact of the elements of the overall quality of the accounting culture, to achieve the optimization of the accounting culture as a whole. In other words,