论高等教育会计学科文化

高教会计学科文化是高教会计学科领域中的一种文化形态和文化现象,从广义上讲,既包括高教会计学科的物质文化,又包括高教会计学科的制度文化和精神文化。从狭义上说,高教会计学科文化是关于高教会计人的思想观念、价值体系、行为规范、社会认同、制度体制和文化产品等一系列范畴的总和。高教会计学科文化是高教会计学科建设的思想基础、精神动力、智力支撑、行为和道德规范。不同国度的高教会计学科文化是同一性和多样性的统一,同一国度高等教育体系中会计学科文化是共性与个性的和谐。

On Accounting Discipline Culture in Higher Education

Accounting discipline culture in higher education is one kind of cultural form and phenomenon in higher ed- ucation accounting discipline field.Broadly speaking,it includes both the material,systematic and spiritual culture of higher education accounting discipline.Narrowly speaking,accounting discipline culture in higher education is a series of categorical sum of higher education accountant people such as ideas,values system,behavior regulations,social identity,institutional system and cultural products.Higher education accounting discipline culture is the ideological foundation,spiritual force,intelligence support,behavior and ethics regulations.Higher education accounting disci- pline cultures in different countries are the unity of identity and diversity.Accounting discipline culture in higher edu- cation system in one country is the harmony of universality and individuality.