摘要
会计作为社会分工而出现的一种职业,古已有之。伴随着社会发展和文明进步,受不同时代文化的影响,会计职业逐渐形成特有的文化形态。会计文化作为一种职业文化,具有内在的结构,是一个具有多层次规定的复合体系,也是一个开放的体系。自觉建构并深入研究会计文化,有助于促进会计职业人员自身的发展,有助于探索会计工作的运行规律及发展规律。
As one kind of occupations of social division of labor, accounting has a long history. Along with the social development and civilization progressive, accounting has formed special culture gradually under different culture. As an occupational culture, accounting culture has its own inner structure and an opening system with multi - levels. The construction of accounting culture will be beneficial to the promotion of accountants＇ development and the exploration of accounting work rules.
出处
《中国劳动关系学院学报》
北大核心
2013年第5期70-73,共4页
Journal of China University of Labor Relations
关键词
会计
会计文化
结构
关系
accounting
accounting culture
structure
relations
