| 会计文化重构与再社会化:一个中国文化背景的视角 |
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| 引用本文： | 张云石晓磊. 会计文化重构与再社会化:一个中国文化背景的视角[J]. 北京工商大学学报(社会科学版), 2007, 22(6): 43-46 |
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| 作者姓名： | 张云石晓磊 |
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| 作者单位： | 天津财经大学,商学院,天津,300222 |
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| 摘 要： | 会计改革实质上是对会计文化的改革。会计文化通过不同的路径来实现二次投射的社会重构功能。中国文化的传统、现状和未来将决定我国会计模式在文化方面的特征,对其两方面都要有足够的认识,从而创造出具有民族特色的崭新文化。
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| 关 键 词： | 会计文化 文化重构 再社会化 |
| 文章编号： | 1009-6116（2007）06-43-04 |
| 收稿时间： | 2007-07-28 |
| 修稿时间： | 2007-07-28 |
Re-conformation and Re-socialization of Accountant Culture:A Perspective under Chinese Culture Background |
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| Zhang Yun , Shi Xiao-lei. Re-conformation and Re-socialization of Accountant Culture:A Perspective under Chinese Culture Background[J]. Journal of Beijing Technology and Business University:Social Science, 2007, 22(6): 43-46 |
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| Authors: | Zhang Yun & Shi Xiao-lei |
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| Affiliation: | Business School,Tianjin University of Economics and Finance,Tianjin 300222,China |
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| Abstract: | In essence,the accountant reformation is actually the reformation of accountant culture.The accountant culture is mapped through different paths to realize the function of re-socialization called second projection.The tradition,the present and the future of Chinese culture will determine the cultural characteristics of the accountant mode in China.The sufficient recognition of the above aspects will help us create an accountant culture with Chinese characteristics. |
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| Keywords: | accountant culture culture re-conformation re-socialization |
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