Chinese Traditional Culture And Impacts On Accounting Culture

The creation of accounting culture is signed by carving and records by ropes. Accounting culture is the summation of physical fortune and spiritual fortune, during the long history of human being activities. Accounting culture is a branch of social culture, which is deeply influenced by many different countries. Since there are different culture environment, accounting cultures are with different characteristics as well. Chinese accounting culture is of no exception. At the very beginning, Chinese accounting culture has been affected by Chinese traditional culture.In recent years, accounting theory, cultural content, structure, features, and functions have been the subjects of considerable research. However, the accounting culture and Chinese traditional culture wasn't considered as an integrated issue in most of these studies. Chinese traditional culture is a crucial part of Chinese culture, which definitely influences Chinese accounting culture that is one branch of Chinese culture. When we analyze Chinese accounting culture, we should take the background into consider, so that we can find the unique traits of Chinese accounting culture and realize distinctions and connections between Chinese accounting culture and others'cultures. At the same time, only with Chinese traditional culture, the Chinese accounting culture can make contracture and theory systems with Chinese characteristics, which can help us to perform better in practice. Overall, it has realistic significance and practical significance to analyze the impacts of Chinese traditional culture.Based on this, in this paper, we used theoretical research, literature research, comparative research, and other deductive research methods and we paid additional attention to impacts on accounting culture which are brought by Chinese traditional culture. The main contents of paper are following:firstly based on a great amount of data, we made a definition of culture from both general and special perspective. We proposed our opinions towards culture and summarized the conceptions of Chinese culture. From the material, behavioral, institutional and the spirit perspective we analyzed the merits and drawbacks of Chinese culture. Then we described the concept, characteristics and other factors of accounting culture. Secondly, we made a comparable research since ancient accounting culture to modern accounting culture, and analyzed the origins, developments and impacts of accounting culture in every historical period. Then we propose Chinese accounting principles in which we combined integrity principle and hierarchy classification principle, general character and specialization, gradual principle and enduring principle. Thirdly, we argued the status and existing problems of Chinese accounting culture from 4 perspective as follows material culture, behavioral culture, institutional culture and spiritual culture, respectively. Specific issues include:lagging of physical constructions, inadequate attention by leaders, lack of relevant laws and regulations, and problems of professional ethics and so on. Finally, for the current situation and problems, we proposed some suggestions to with the actual situation, including four aspects of accounting culture:Combining scientific and technological development to develop accounting material culture; Learning foreign advanced culture to accelerate the construction of the accounting system; Optimizing accounting environment to promote accounting behavioral culture; And strengthening of professional ethics of accounting to cultivate the spirit of accounting culture. In addition, the subject of accounting should be strengthened, which is also mentioned in this paper.While there are many relevant academic papers by domestic scholars, the perspective of this paper is novel, and innovations were highlighted following: Traditional Chinese culture has influenced accounting culture a lot. We paid attention to these connections and put accounting culture into historical circumstance. An excellent accounting culture must be the outcome and embodiment of traditional culture. We analyzed accounting culture in the background of the general Chinese culture, especially with the influences of Chinese traditional culture which is led by the Confucius. We maximized favourable factors and minimized unfavourable ones, and we absorbed advantages of foreign cultures. Based on these researches, we wanted to solve our problems and construct accounting culture with Chinese characteristics. With help of many theories, we abstract and summarized traditional culture and accounting culture. According to these meaningful data, we analyzed status and problems of Chinese accounting culture, and systematically demonstrated the necessity to construct Chinese accounting culture. Finally we proposed objectives of how to construct and develop Chinese accounting culture.