会计文化具体涵盖了会计人员实际工作中的行为规范以及价值理念等方面的精神财富。一个内涵丰富的企业会计文化与会计人员素质的提高和良好道德素养的形成有着密切的关系。本文首先论述了建设会计文化具有的重要意义,其次,提出了企业会计文化重构的具体策略,以供参考。 Accounting culture specifically covers the actual work of accountants code of conduct as well as the value of the concept of spiritual wealth. A rich connotation of corporate accounting culture and the improvement of accounting personnel quality and the formation of good moral qualities are closely related. This paper first discusses the importance of building accounting culture, and secondly, proposes a concrete strategy of corporate accounting culture reconstruction for reference.