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企业优秀会计文化对推动我国传统会计向现代会计转型升级具有重要意义,结合协同理论,通过确定企业会计文化中起支配地位的序参量和控制参量,分别从会计文化内涵、功能和效用等方面,研究企业优秀会计文化培育的方法和路径,推动会计组织发展,促进传统会计转型升级。
The outstanding accounting culture of enterprises is of great significance to promote the transformation and transformation of traditional accounting to modern accounting in our country. Combined with the synergetic theory, through determining the order parameter and controlling parameter which play the dominant role in the accounting culture of enterprises, from the connotation, function and utility of accounting culture, To study the method and route of fostering outstanding accounting culture in enterprises, promote the development of accounting organizations and promote the transformation and upgrading of traditional accounting.