会计作为社会经济发展到一定阶段的产物,受到社会形态、经济状况和政治文化背景的影响,而社会、经济、哲学、政治和人类价值观对会计的影响又是综合的。会计文化建设的关键是清理会计周围的影响环境,比如政治环境等,研究中国会计文化及加强中国会计文化建设,是目前中国会计理论和实践共同关注的问题。 As a product of a certain stage of socio-economic development, accounting is influenced by social forms, economic conditions and political and cultural backgrounds. The impact of social, economic, philosophical, political and human values ​​on accounting is also comprehensive. The key to the construction of accounting culture is to clean up the environmental impact around accounting, such as the political environment, and so on. Studying Chinese accounting culture and strengthening the construction of Chinese accounting culture are the common concerns of Chinese accounting theory and practice.