会计文化重构与再社会化:一个中国文化背景的视角

Re-conformation and Re-socialization of Accountant Culture:A Perspective under Chinese Culture Background

中文关键词:  会计文化  文化重构  再社会化

英文关键词:accountant culture  culture re-conformation  re-socialization

中文摘要:

      会计改革实质上是对会计文化的改革。会计文化通过不同的路径来实现二次投射的社会重构功能。中国文化的传统、现状和未来将决定我国会计模式在文化方面的特征,对其两方面都要有足够的认识,从而创造出具有民族特色的崭新文化。

英文摘要:

      In essence,the accountant reformation is actually the reformation of accountant culture.The accountant culture is mapped through different paths to realize the function of re-socialization called second projection.The tradition,the present and the future of Chinese culture will determine the cultural characteristics of the accountant mode in China.The sufficient recognition of the above aspects will help us create an accountant culture with Chinese characteristics.