从刻画记事、结绳记事开始,会计至今已有几千年的历史。伴随着经济社会源远流长的大发展和中华文化璀璨耀眼的五千年,会计文化也有了深厚的积淀与长足的发展。然而,时至今日,会计“正能量”的发挥却遭遇了一些问题,会计文化建设迫在眉睫。作为普通的会计从业人员,我们深切的感受到,只有建设会计“主导”文化,才能切实长久地发挥会计的“正能量”。 From the description of notes, knot rope memo, accounting has been thousands of years of history. With the great development of economy and society and the dazzling 5,000 years of Chinese culture, the accounting culture has also enjoyed profound accumulation and rapid development. However, up to now, accounting “positive energy ” has encountered some problems, the construction of accounting culture is imminent. As ordinary accounting practitioners, we deeply feel that only by building an accounting “dominant ” culture can we truly and effectively exert the “positive energy” of accounting.