文化既是人类创造的一切物质产品和精神产品的总和 ,亦是由多种要素构成的对个人、群体、社会起着塑造、整合和导向功用的集合体。尤其在某种文化结构下的社会生活中 ,必然会充满着与之相适配的包括会计法律规范在内的各种规范制度 ,这些规范制度往往就形成了一个国家、一个社 Culture is not only the sum of all material and spiritual products created by mankind, but also an assemblage of various elements that shapes, integrates and guides individuals, groups and societies. Especially in the social life under a certain cultural structure, it is bound to be filled with various normative systems that conform to them, including the legal norms of accounting. These normative systems often form a state, a society