我国自从1990年首次提出“会计文化”的概念以来,已有很多研究学者开始重视文化对会计的影响研究,从文化视角解释我国会计现象既有利于会计研究结论的创新,也符合我国传统文化的实际。本文试图从文化视角来分析我国会计准则,以期对我国会计准则制定、执行等提供启示。 Since China first proposed the concept of “accounting culture” in 1990, many researchers have begun to pay attention to the study of the impact of culture on accounting. Interpreting accounting phenomena from a cultural perspective is not only conducive to the innovation of accounting findings, but also to our traditional Cultural reality. This article attempts to analyze China’s accounting standards from the perspective of culture, with a view to enlighten our country’s accounting standards.