本文通过对国内会计文化研究文献的全面回顾,就会计文化研究的意义和方法、会计文化的定义、特征、功能和内容等方面进行了阐述,并发表了评论,本文认为:从研究方法、研究内容等方面来看,会计文化研究尚处于浅显层次,达不到很好解释会计现象和有效指导会计工作的目的,要使会计文化研究有价值,必须要更进一步进行深入的研究。 This essay elaborates the definition, characteristics, functions and contents of the accounting culture through the comprehensive review of the research literature of the domestic accounting culture, and makes comments on it. This article argues that: from the research methods, Content and other aspects, the study of accounting culture is still at a shallow level, failing to explain accounting phenomena well and effectively guiding accounting work. In order to make accounting culture research valuable, further research is needed.