Research On The Construction Of China's Accounting Culture

The transition from a planned economy to a socialist market economy leads to a comprehensive accounting reform of technologies and theories in China. The conflict and collision between the new and old powers are expected to appear in this process, which will result in various uncoordinated events and phenomena in the accounting field. It mainly represents the distortion of accounting information that results from the continuing accounting fraud and financial fraud in the security market. The serious distortion of accounting information causes people's great concerns on the reform of accounting system. At present, the reflections on the accounting reform still emphasize on whether the accounting system is perfect and the internal self-regulating mechanism could play a supervisory role. However, the accounting fraud cases happen one after another even in the western countries that own the fairly sound corporate governance and accounting system. Thus, in order to prevent the accounting fraud and audit failure, we should further improve and correct the systematic leakage and defect of governance and principle. In addition, it is still necessary to consider nonbinding factors such as cultures and morals. Therefore, the flexible self-regulating mechanism of accounting culture is attracting more and more attentions in the humanity times.The domestic scholars have made some achievements since they began to get involved in the field of accounting culture in 1990s. But the definition of content and scope of accounting culture is mainly generalized from the broad concept of culture, which fails to make up for inadequate rigid management and play the flexible self-regulating functions of accounting system. And there have been few researches on the reconstruction mechanism of accounting culture from the narrow perspective on the basis of empirical research methods. Through the narrow definition of accounting culture, the thesis aims to analyze the realization of social reconstruction functions of the second moral projection by different methods. It also describes the effectiveness and causes of the reconstruction mechanism of accounting culture on the basis of questionnaire survey. In the end, it concludes the path and measures of accounting culture reconstruction in China. It researches the role of accounting culture on the resolution of accounting issues from the spiritual level in order to encourage and guide the accounting behavior and make up for inadequate rigid management through the flexible management involving values, ethics and social responsibilities. It will help create a pleasant accounting work atmosphere, shape a good social image of accountants and achieve the accounting objective.