会计文化是会计人员在长期的会计实践中形成的知识经验的积累,包含了会计物质文化、会计行为文化、会计制度文化和会计精神文化等四个要素.会计文化作为管理制度的升华,以会计人为出发点和落脚点,以价值观、信念社会责任等所构成的柔性管理来弥补会计实践刚强管理的不足,从而能够真正达到规范约束的目的,所以会计文化建设是会计诚信建设必不可缺的部分.本文对潮汕会计文化建设现状作了一些描述,也对未来会计文化建设提出了四点建议.%Accounting culture is the accumulation of knowledge and experience formed by the accounting personnel in the long-term accounting practice, and contains four elements of the accounting material culture, accounting behavior culture, accounting system culture and accounting spirit and culture. As the improvement of the management system, the accounting culture takes the accounting staff as starting and ending points, makes use of the flexible management, such as values, beliefs and 9ocial responsibility, to compensate for the rigid management, so as to achieve the specification constraints, as the accounting cultural construction is the essential part of the accounting integrity construction. This paper made some description on the status of accounting culture construction in Chaoshan also put forward a four-point proposal on future accounting cultural construction.
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