Accounting Culture

Accounting culture is a kind of new macro idea. It infiltrates into the daily accounting activities. It's a culture combining the past and the present,the macro and the micro,the static and the dynamic,the view and the regulation.Accounting culture exists in a certain kind of culture and culture does have some effect on accounting culture. Accounting culture is originated from accounting and is connected with many kinds of subjects. It will be learnt and studied by more and more people with the reform of accounting regulations in China and the thorough connection between domestic accounting and abroad accounting. It will provide a kind of new means for accounting management. Besides,people can analysis its role on economics and the society by studying its power.In this essay,the author makes use of the knowledge of accountancy,history,sociology and philosophy to study this culture phenomenon by making some conclusion from its value and theory and to study how to use the culture power to preventing false accounting information.