论高校会计文化建设

高等院校在会计文化建设方面呈现出三个显著特征：第一，注重组织性和纪律性；第二，注重业务素养；第三，注重服务意识的培养。当前的高校会计文化虽然强调会计的服务职能，但是，却不利于高校会计人员工作积极性的提升，也使高校会计文化趋于单调。高校应采取以下措施提升其会计文化建设的水平：第一，培养会计人员的核心价值体系；第二，促进会计人员发挥其能动性；第三，收集和整理相关物品，并适时举办专题展览；第四，注重宣传财务基础知识。

A Study of Accounting Culture Construction at Colleges and Universities

The accounting culture construction at colleges and universities have shown three characteristics. Firstly, they have paid great attention to the organization and discipline. Secondly, they have focused on business literacy. Thirdly, they have put emphasis on the cultivation of a sense of service. Currently, the colleges and universities focuses on the service function of ac- counting, which is not good for the promotion of the work initiative of the accounting staff at colleges and universities and makes the accounting culture monotonous. Colleges and universities should pay more attention in the following aspects so as to improve their accounting culture. Firstly, the core value system of accounting staff should be cultivated. Secondly, the account- ing staff should be encouraged to paly to their initiatives. Thirdly, related items and articles should be collected and special exhibitions should be held at proper time. Fourthly, the publicity of basis accounting knowledge should be promoted.