Is it meaningful to study the influence of China traditional culture on accounting?

Research on the Specific Influence of China Traditional Culture on Accounting;

1. The specific influence of China's traditional culture on China's accounting information culture.

The influence of China's traditional culture on China's accounting material culture began to appear, and the research and exploration of accounting tools by accounting practitioners stagnated.

China's traditional culture believes that if you learn tools and techniques excessively, you will fall into the whirlpool of "strange skills and cunning". So as far as material tools are concerned, abacus has been used for thousands of years since its invention. Historically, various accounts and accounting tools were passively introduced from foreign cultures.

2. The special influence of China traditional culture on China accounting behavior culture.

The influence of China's traditional culture on China's accounting behavior culture mainly lies in the obvious interpersonal relationship. In the process of accounting work, the emphasis on internal and external "balance" and the handling of personnel relations lead to great internal friction, which often makes the accounting behavior itself have to sacrifice the scientific and political nature of accounting in order to deal with personnel relations.

At the same time, the "golden mean" in China's traditional culture has led to the influence of China's traditional culture on China's accounting culture, and accountants have the idea of "being the only one who cares about themselves", which makes them blindly stick to the rules and lack initiative and innovative spirit in accounting business processing.

3. The specific influence of China traditional culture on China accounting system culture.

Under the influence of China's traditional culture, China's accounting system has formed a unique accounting practice, values and model. China's accounting system is biased towards collectivism and unified accounting system, with a large power distance. The formulation and implementation of accounting system and accounting standards focus on legal control.

4. The concrete influence of China traditional culture on China accounting spiritual culture.

China is one of the four ancient civilizations in the world. The feudal society in China, which lasted for more than two thousand years, accumulated and formed the whole social culture, showing strong ethical characteristics.

Ethical culture permeates all levels of China society. Influenced and restricted by ethics, ethical issues have become the rules of conduct of accounting practitioners and accounting organizations, which are embodied in the fact that rule of virtue is more important than rule of law. Accounting practitioners are required to distinguish between public and private, selfless dedication, love their jobs and do their jobs well.

However, there are also cases where moral measurement is overemphasized and legal system construction is neglected. At the same time, we may put too much emphasis on "courtesy" to leaders, "righteousness" to colleagues and "loyalty" to small groups in accounting work, and give up some principles of public trust.

These are all related to the poor cohesion, dispersion and serious internal friction of China traditional culture, and closely related to the influence of China traditional culture. This requires us to fully abandon the defects of traditional culture in accounting construction, carry forward its advantages and constantly promote the development and prosperity of accounting culture in China.

Extended data:

Accounting culture is a branch of human social and cultural system. After thousands of years of historical changes, accounting in China has formed an accounting culture with China characteristics.

The study of China's accounting culture can not be separated from the background of China culture, especially the discussion and thinking about accounting in China's traditional culture. Through the exploration of China traditional culture, the key words of China accounting culture are condensed: Suntech, knowing the law, examining the numbers and establishing the trust.

First, Suntech.

Ethics is the essence of accounting culture. China's traditional culture is known as the concept of "moral achievement is superior, artistic achievement is inferior". Advocating "righteousness" is the essence of China traditional culture. As an important industry in the economic field, the professional ethics construction of accountants is particularly important.

Influenced by China culture and long-term accounting professional activities, China accountants have formed cultural and moral concepts such as loyalty to their duties, hard work, seeking truth from facts, honesty, law-abiding, modesty and prudence, objectivity and fairness, which have had a profound impact on the thinking and behavior of the majority of accountants.

Suntech is to let accountants know about accounting professional ethics and its norms, and make them gradually form their own ideas, guide and restrain their own behaviors, improve their self-discipline ability of professional ethics, form a good and stable moral quality, and give full play to the subjective initiative of accountants.

Second, Faming.

Law-abiding is the bottom line of accounting culture. Guanzi emphasizes that accounting must "know the law and observe the number". "Knowing the law" means acting in accordance with the promulgated rules and regulations and the provisions of laws and regulations.

According to "As a Mirror", Ada in the Tang Dynasty said: "As for the audit, the cashier is in the money valley. People who must be appointed, officials are just books and discs, and they must not say a word lightly. " This is also a record of accountants obeying the law.

"Knowing the law" is to transform the accounting legal system into the inner belief of accountants, so as to effectively regulate accounting behavior and achieve the goal of root cause.

Therefore, when standardizing accounting behavior, we should not only persistently strengthen the construction of accounting legal system, standardize accounting behavior according to law and strengthen legal protection. At the same time, we should also strengthen the self-discipline consciousness of practicing according to law, knowing the law, abiding by the law and protecting the law.

Third, the number of tests.

Objective truth is the cornerstone of accounting culture. The word "check number" in "check number according to law" in Guanzi requires that all revenue and expenditure data be true, objective and cautious. "Mencius? Zhang Wan's next book reads: "Confucius once said that he was a committee official and said,' Accountant, be yourself'.

Confucius used to be a small official in charge of warehouses. He said,' Accounting must be accurate!' "In the Qin Law, the cloud says," Don't be ridiculous ",and it also requires correct records. It can be seen that there is a moral requirement not to cheat in the ancient Accounting Law.

In modern life, the basic requirements for accountants are to reflect the financial situation in a true, accurate, comprehensive and timely manner, so that the accounts are consistent with the facts, the accounts are consistent with the certificates, the accounts are consistent with the certificates, and the accounts are consistent with each other, so as to objectively and truly safeguard the property safety of all parties in society and serve the national macroeconomic decision-making.

Fourth, Lixin

Honesty and justice are the life of accounting culture. Mr. Pan Xulun, the father of modern accounting in China, once pointed out: "Lixin is the foundation of accounting; Without credit, there is no accounting. " Pan Xulun's thought of cultivating accounting talents not only requires accounting professional knowledge, but also emphasizes the word "trust", requiring accounting personnel to be firm, faithful and law-abiding in determination, self-discipline, handling affairs and treating others, and prohibiting fraud, which has laid a solid foundation for the formation of modern accounting culture.

For the accounting profession, objectivity and justice are the foundation of accounting, and honesty is not only wealth, but also financial resources. Accountants should have an objective and fair consciousness and style, adhere to principles, manage their finances according to law, be objective and fair, be superior to others, be bookish and be pragmatic.

Phoenix Net-Excavating the Essence of Accounting Culture from China Traditional Culture