浙商文化与钱庄会计的特点研究

会计理论和会计方法的选择，会计模式的形成以及会计实务的发展方向在很大程度上是由会计所处的文化环境决定的。近代浙商独特的注重工商、务实功利、锐意进取的草根文化特质催生出钱庄独特的会计技术，并影响着钱庄会计技术的发展与传承。

Culture of Zhejiang Businessmen and Characteristics of Old-style Chinese Private Bank

The cultural environment restricts the selection of accounting theory and accounting methods, the form of accounting model and advancement of accounting practice. In modern China, the characteristics of grassroots culture of Zhejiang businessmen, like focusing on commerce, being pragmatic and ambitious, produce profound and active effects on accounting technology of old-style Chinese private bank, and also its development.