A Study On The Accounting Culture Of Commercial Business In Western

Accounting culture is that people in long-term accounting practice gradually creating and forming an integrated culture, and also a management culture. Culture is a macro accounting new thinking, it is a set of history and reality, macro and micro, such as static and dynamic aspects, concepts and system for an integrated culture. cultural backgrounds of different times, different regions, will act on the formation and development of accounting culture, Thus affect the conduct of the local accounting thinking, accounting practices and accounting systems and other accounting activities, and have certain characteristics and regional specialties period.Business group, generally refers to the area as the center, kinship as a link,to help blind date for the purpose,hall, the Chamber of Commerce for its liaison in a foreign land and reconsidered place, constitute sometimes loose, sometimes intimate group of businessmen and organized interest groups.In modern times, is the most prosperous period of Business Development for Yunnan, in this context, as a special economic entity of the modern era, at the time of the trade business, to help the process of economic development plays a very important role. Formation and development of business accounting culture implies interaction of economic, political, cultural and many other internal and external environmental factors, Meanwhile, the formation and development of these accounting Laid an important foundation for the development of modern economy and culture of our country. Among them, the business group in western Yunnan Xi zhou business group and He qing Trade originated Bai region, due to its special geographical and unique national character, making its accounting culture become the representative of Yunnan Ethnic accounting culture.This article will put Xizhou business group and Heqing Trad As research subjects,By summing up, summarized its development process details, and Mining. the relevant content of the physical environment, the accounting system construction, accounting systems and accounting related content mental performance, Refining and study them in these areas reflect the accounting culture and national identity. Through the above research and analysis, Explore the history of motivation for the formation of business groups’ accounting culture, and try from "accounting sub-culture" perspective, from the professional / legal control, unity / flexibility, conservatism / optimism, confidentiality / transparency Four dimensions to analyze the accounting values model in the business group’s accounting culture. Finally, from the front and back of enlightenment thinking analysis of its historical value accounting values model.Settled in the business with Bai characteristics to study business group accounting in western Yunnan culture, Theoretically, help to enrich the history of the development of Yunnan minority accounting, the history of business development of Yunnan, accounting aspects of environmental research content. Utilization the Theory of Accounting Asian Culture from Professor Gray, Las Columbia University in Scotlandin, to analyze the accounting values of mode in the business group of in western yunnan, is an useful attempt of using international theory analysis National characteristics accounting values, and conducive to the development and dissemination of Ethnic Minority Business Group accounting culture.In addition, as after President Hu Jintao visits Yunnan, he put forward Yunnan into an important bridgehead proposed for southwest China Open in July 2009;During Premier Li Keqiang’s visit to India, made BCIM Economic Corridor Initiative in May 2013; General Secretary Xi Jinping during the visit to the Central Asian and Southeast Asian countries, has proposed to build a "Silk Road economic belt" and "21st Century Maritime Silk Road" in September 2013 and October, Propose a series of international economic strategy, so Yunnan has become an important gateway for the Southwest open country, the implementation of "going out" strategy, the first area of open border and the western region of the test area, therefore, become an important strategy for the implementation of these three link. The implementation of these economic strategy requires a richer theoretical support and a more detailed historical background checks, This study accounting culture from the perspective of business to help explore the development of trade and economic culture of Yunnan province, In order to better assist the implementation of China’s Yunnan bridgehead strategy, BCIM economic corridor "along the way" strategy to provide more analysis of the historical background of reference and inspiration.