随着现代企业的快速发展,对企业会计行为的规范性也提出更高的要求。然而从现行企业会计行为情况看,舞弊现象极为常见,容易为整个财务管理活动带来影响,究其原因在于组织文化未发挥其重要作用,难以为会计人员实际操作提供指导。对此,本文将对会计文化与组织文化关系、组织文化优化功能表现以及会计行为规范的相关建议进行探析。 With the rapid development of modern enterprises, the standardization of corporate accounting behavior also put forward higher requirements. However, from the perspective of current corporate accounting practices, fraud is extremely common and can easily affect the entire financial management activities. The reason is that organizational culture does not play an important role in providing accounting guidance to practitioners. In this regard, this article will analyze the relationship between accounting culture and organizational culture, organizational culture optimization performance and accounting standards of behavior recommendations.