Introduction to accounting spirit

Accounting spirit refers to the sum of the most basic temperament, personality, consciousness, ideas, feelings, thinking activities and general psychological state formed in long-term accounting practice. It is the internal spiritual element of accountants and the thought and concept condensed in accounting behavior. It is subject to the law of accounting behavior, but it is also the subjective condition of accounting behavior. Accounting spirit is a high abstraction and generalization of the values, methodological principles and accounting behavior norms contained in accounting behavior. As the essence of accounting philosophy and accounting traditional culture, it is with us. Desalination of accounting spirit education will inevitably restrict the development of accounting.