对企业会计文化建设的几点思考

摘要

The construction of enterprise accounting culture is an important part of China's accounting construction, and has attracted great attention of the accounting department. However, because the construction of corporate accounting culture in our country is not long, especially grass-roots enterprises still lack understanding of the construction of corporate accounting culture. This article discusses the concept of the corporate accounting culture, the basic functions of corporate accounting culture, situation and reason of corporate accounting culture and a few basic questions need to understand in construction of corporate accounting culture.%企业会计文化建设是我国会计建设的重要内容，已经引起会计管理部门的高度重视。但是，由于企业会计文化建设在我国时间不长，特别是基层企业对于企业会计文化建设还缺乏认识。本文就什么是企业会计文化，企业会计文化的基本功能，我国企业会计文化现状及原因等企业会计文化建设中需要弄清的几个基本问题进行了有益的探讨。