会计精神是指在会计发展演进中形成并始终贯穿于会计行为之中的伦理道德、价值理念、思维意识和心智模式。会计精神既具有历史继承性,又具有时代创新性。笔者认为,现阶段会计精神可以集中概括为“诚信、客观、沟通、创新”。会计作为一个为内外部信息使用者提供决策有用信息的信息系统,对利益相关者(尤其是委托人对代理人)而言是一种低成本的信任机制。诚如中国现代会计之父潘序伦先生所言:“立 Accounting spirit refers to the ethics and morality, value idea, thinking sense and mental model that are formed in the evolution of accounting development and are always run through accounting activities. Accounting spirit both with historical succession, but also has the innovative nature. The author believes that the current accounting spirit can be summarized as ”honesty, objectivity, communication, innovation “. As an information system providing decision-making useful information for internal and external information users, accounting is a low-cost trust mechanism for stakeholders (especially the principal-agent). As the father of modern Chinese accounting Mr. Pan Xulun said: ”Li