文化建設(shè)過程中應(yīng)注意關(guān)鍵問題探析中英文翻譯

1、文化建設(shè)過程中應(yīng)注意的關(guān)鍵問題探析中英文翻譯Cultural construction should be paid attention to in the process of analysis the key problems in Chinese and English translation 【論文摘要】中國(guó)是一個(gè)有著悠久文化歷史的國(guó)家，會(huì)計(jì)的發(fā)展深受傳統(tǒng)文化發(fā)展的影響與制約。會(huì)計(jì)生存在一個(gè)特定的文化環(huán)境中，文化對(duì)會(huì)計(jì)的作用會(huì)形成特定的會(huì)計(jì)理論、會(huì)計(jì)意識(shí)、會(huì)計(jì)行為，這就形成了特定的會(huì)計(jì)文化。會(huì)計(jì)文化對(duì)會(huì)計(jì)理論、會(huì)計(jì)實(shí)務(wù)有著深刻的影響。因此研究中國(guó)會(huì)計(jì)文化，對(duì)于建設(shè)具有中國(guó)特色的會(huì)計(jì)管理

2、理論和方法體系，指導(dǎo)會(huì)計(jì)管理實(shí)踐，深化會(huì)計(jì)制度改革，具有重要的現(xiàn)實(shí)意義和深遠(yuǎn)的歷史意義。Paper pick to 】 【 China is a country with a long cultural history, the development of accounting under the influence of traditional culture development and restriction. Accounting existence in a specific cultural environment, the role of culture on account

3、ing can form specific accounting theory, accounting, accounting behavior consciousness, this creates a specific accounting culture. Accounting culture has a profound impact on accounting theory, accounting practice. So the Chinese accounting culture, for the construction of accounting management the

4、ory and method system with Chinese characteristics, guide the accounting practice, deepen the reform of the accounting system and has important practical significance and far-reaching historical significance. 一、要形成獨(dú)特的會(huì)計(jì)文化氛圍A, to form the unique accounting culture atmosphere 會(huì)計(jì)文化建設(shè)離不開和諧的會(huì)計(jì)文化環(huán)境，而和諧的會(huì)計(jì)

5、文化氛圍是會(huì)計(jì)文化建設(shè)中的關(guān)鍵問題之一。對(duì)會(huì)計(jì)物質(zhì)文化建設(shè)而言，會(huì)計(jì)人員的辦公場(chǎng)所等硬件設(shè)施己今非昔比，相對(duì)于傳統(tǒng)的辦公場(chǎng)所，會(huì)計(jì)人員的工作條件有所改善，但這還不夠，為了更好的凝聚會(huì)計(jì)人員的向心力及作為會(huì)計(jì)人員的自豪感，對(duì)辦公場(chǎng)所會(huì)計(jì)文化氛圍的營(yíng)造是推進(jìn)會(huì)計(jì)文化建設(shè)的途徑之一。比如將會(huì)計(jì)人員工作的建筑物設(shè)計(jì)時(shí)體現(xiàn)會(huì)計(jì)的行業(yè)特色，這是一個(gè)間斷性的工程。對(duì)會(huì)計(jì)制度文化建設(shè)而言，制度環(huán)境是會(huì)計(jì)文化建設(shè)的保障，這就需要加快對(duì)規(guī)章制度的制定，監(jiān)督會(huì)計(jì)制度的執(zhí)行，因?yàn)橛辛酥贫炔趴梢愿玫募s束會(huì)計(jì)人員的不規(guī)范行為。對(duì)會(huì)計(jì)精神文化建設(shè)而言，會(huì)計(jì)人員的心理環(huán)境和內(nèi)心精神狀態(tài)的文化氛圍營(yíng)造更為不易，它是由情感認(rèn)同

6、到共同價(jià)值觀的認(rèn)同的一個(gè)循序漸進(jìn)的過程，這可以通過培養(yǎng)會(huì)計(jì)人員的自豪感、幸福感，比如周期性的會(huì)計(jì)人員的互動(dòng)交流學(xué)習(xí)，創(chuàng)造會(huì)計(jì)人員的發(fā)展空間及工作舞臺(tái)。會(huì)計(jì)文化建設(shè)中要消解和克服劣勢(shì)的會(huì)計(jì)文化氛圍，營(yíng)造和優(yōu)化和諧的會(huì)計(jì)文化氛圍，這將有利于會(huì)計(jì)人員的自由成長(zhǎng)以及會(huì)計(jì)人員能動(dòng)性的發(fā)揮。Accounting culture construction cannot leave the harmonious culture environment, and harmonious accounting culture is one of the key issues in accounting cultur

7、e construction. For accounting material cultural construction, accounting personnel office space and other hardware facilities has changed, compared with traditional offices, accounting personnel's working conditions have improved, but it is not enough, in order to better cohesion centripetal fo

8、rce and the accounting personnel in accounting personnel of pride, to the offices of accounting culture construction is one of the ways to develop accounting culture construction. Such as accounting personnel work of building design reflect the accounting industry characteristics, this is a disconti

9、nuity in the project. For accounting system culture construction, the institutional environment is the guarantee of accounting culture construction, this needs to speed up the establishment of rules and regulations, and supervise the implementation of accounting system, because of the system can bet

10、ter the irregularities of the members of the accounting. For accounting spiritual culture construction, accounting personnel's psychological environment and inner culture mental state construction more difficult, it is recognized by affective commitment to the Shared values of a gradual process,

11、 this can be achieved by training of accounting personnel a sense of pride and happiness, such as interactive learning periodic accounting personnel, accounting personnel to the development of space and working stage. To deal in the construction of accounting culture and overcome the disadvantage of

12、 accounting culture, build and optimize the harmonious accounting culture atmosphere, which will be conducive to freedom growth of accountants and accounting staff initiative. 二、會(huì)計(jì)文化是一個(gè)發(fā)展的動(dòng)態(tài)組合Second, the development of accounting culture is a dynamic combination 會(huì)計(jì)文化是由會(huì)計(jì)物質(zhì)文化、會(huì)計(jì)制度文化和會(huì)計(jì)精神文化組成的一個(gè)動(dòng)態(tài)系統(tǒng)。一

13、方面不能孤立的對(duì)待會(huì)計(jì)文化的每一個(gè)要素，另一方面要用發(fā)展的觀點(diǎn)和事物普遍聯(lián)系的觀點(diǎn)來研究會(huì)計(jì)文化的每一個(gè)要素。就研究?jī)?nèi)容和角度而言，每一個(gè)會(huì)計(jì)文化的要素又是一個(gè)系統(tǒng)，以會(huì)計(jì)精神文化中的會(huì)計(jì)價(jià)值觀為例，會(huì)計(jì)價(jià)值觀是會(huì)計(jì)人員的世界觀、人生觀、利益觀、理性、情感等多維的價(jià)值關(guān)系和價(jià)值觀念的組合體。Accounting culture is composed of material culture, the accounting system culture and spiritual culture of a dynamic system. On the one hand, cannot be is

14、olated to each element of accounting culture, on the other hand to use the ideas of the development, and things of widespread contact to study every element of accounting culture. In terms of research contents and Angle of each element is a system of accounting culture, spirit culture of accounting

15、values, for example, is accounting personnel accounting values of world outlook, the outlook on life, values, rationality, emotion and so on multi-dimensional value relation and the combination of values. 一個(gè)時(shí)代有一個(gè)時(shí)代的文化特征，而文化的特征又影響著會(huì)計(jì)文化的發(fā)展，因而會(huì)計(jì)文化也具有時(shí)代性。經(jīng)濟(jì)在發(fā)展，社會(huì)在進(jìn)步，會(huì)計(jì)方式、會(huì)計(jì)職能、會(huì)計(jì)方法、會(huì)計(jì)程序等的不斷發(fā)展，必然導(dǎo)致會(huì)計(jì)文化各個(gè)要

16、素的發(fā)展變化。會(huì)計(jì)文化在不斷調(diào)整和充實(shí)會(huì)計(jì)物質(zhì)文化、會(huì)計(jì)制度文化和會(huì)計(jì)精神文化的內(nèi)容和形式，它始終與時(shí)代和經(jīng)濟(jì)發(fā)展相一致。因?yàn)椋欢v史時(shí)期的會(huì)計(jì)環(huán)境必然產(chǎn)生與之相適應(yīng)的會(huì)計(jì)文化，而在不同的國(guó)家、不同的民族、不同的政治、不同的地區(qū)，會(huì)計(jì)文化必然呈現(xiàn)著會(huì)計(jì)文化的差異性。隨著全球化經(jīng)濟(jì)的深入，會(huì)計(jì)文化的差異性在不斷的縮小，盡管在一段特定的時(shí)間和區(qū)域內(nèi)，它可以呈現(xiàn)相對(duì)穩(wěn)定的狀態(tài)，但它在經(jīng)濟(jì)的沖擊下，不斷地豐富完善自己，它又呈現(xiàn)著動(dòng)態(tài)性的特點(diǎn)。會(huì)計(jì)文化是否具有生命力，歸根結(jié)底就是看它能否有力地推動(dòng)會(huì)計(jì)理論和會(huì)計(jì)實(shí)務(wù)的發(fā)展。A time there was a time of cultural char

17、acteristics, and characteristics of culture and affects the development of accounting culture, thus accounting culture also timely. In economic development, social in progress, accounting methods, accounting function, accounting method and accounting procedure, etc. The development of inevitable cha

18、nges lead to the development of accounting culture elements. Accounting culture constantly adjust and enrich the spirit of material culture, system culture and accounting culture content and form, it is always consistent with The Times and economic development. Because of a certain historical period

19、 of the accounting environment will inevitably generate corresponding accounting culture, and in different countries, different nationalities, different politics, different areas, accounting culture is bound to render the cultural differences. With the deepening of economic globalization, the differ

20、ences of accounting culture is constantly narrowing, although in a certain time and area, it can show a relatively stable state, but it is under the impact of the economy, rich constantly improve themselves, it presents the characteristics of dynamicity. Whether accounting culture has vitality, at t

21、he end of the day is to see whether it can effectively promote the development of accounting theory and accounting practice. 三、加強(qiáng)對(duì)會(huì)計(jì)文化重要性的宣傳廣度和力度Third, strengthen the propaganda the importance of accounting culture breadth and intensity 會(huì)計(jì)文化重要性的宣傳一方面是為了樹立會(huì)計(jì)人員良好的形象，另一方面是對(duì)會(huì)計(jì)文化的重視，而會(huì)計(jì)文化重要性的宣傳所面臨的一個(gè)問題就是

22、宣傳的廣度和力度。會(huì)計(jì)文化的重要性并不亞于科學(xué)技術(shù)在社會(huì)發(fā)展中的地位，作為文化的一個(gè)組成內(nèi)容，其在經(jīng)濟(jì)發(fā)展中起著重要的作用。會(huì)計(jì)作為一種一個(gè)行業(yè)，參與人員就有一定的局限性，這會(huì)給一些非專業(yè)的企業(yè)管理人員來說會(huì)計(jì)管理工作就有一定的困難，同時(shí)，會(huì)計(jì)在一部分人的眼中只是一個(gè)記賬員，這就需要加強(qiáng)會(huì)計(jì)文化重要性宣傳的廣度，這里的廣度并不是局限于一個(gè)公司或企業(yè)組織，而是對(duì)于所與的社會(huì)參與人。非專業(yè)會(huì)計(jì)人員及其他的工作人員，雖然其對(duì)會(huì)計(jì)文化有了一定的了解，但仍會(huì)遇到一些難以解決的簡(jiǎn)單問題，同時(shí)，會(huì)計(jì)工作更多的也要參與到企業(yè)的管理，這就需要加強(qiáng)會(huì)計(jì)文化重要性宣傳的力度（深度）。會(huì)計(jì)文化重要性的宣傳形式可根據(jù)組

23、織的實(shí)際情況采用多角度、多層次、多環(huán)節(jié)的手段，主要有以表現(xiàn)會(huì)計(jì)人員工作中影像、獎(jiǎng)勵(lì)、貢獻(xiàn)為主的會(huì)計(jì)文化交流會(huì)、會(huì)計(jì)文化節(jié)、會(huì)計(jì)文化之行、會(huì)計(jì)文化晚會(huì)、會(huì)計(jì)文化模范、會(huì)計(jì)文化競(jìng)賽、會(huì)計(jì)文化活動(dòng)等，宣傳的地點(diǎn)以人群眾多的公共場(chǎng)所為主，注重內(nèi)宣和外宣相結(jié)合，突出宣傳的主題內(nèi)容，以增強(qiáng)外界對(duì)會(huì)計(jì)文化重要性的重視，提升內(nèi)部會(huì)計(jì)人員的自豪感。眾多形式中，會(huì)計(jì)文化模范人物是會(huì)計(jì)文化的具體化和形象化，在會(huì)計(jì)文化重要性宣傳中具有感召力和吸引力，是會(huì)計(jì)文化從無形到有形一個(gè)自然“蛻變”。對(duì)于一個(gè)組織而言，會(huì)計(jì)文化重要性的宣傳是對(duì)組織會(huì)計(jì)人員工作成果的肯定和社會(huì)表?yè)P(yáng)，它向社會(huì)傳遞會(huì)計(jì)工作的顯著成效，間接的可以為企業(yè)帶

24、來貿(mào)易談判的優(yōu)勢(shì)及組織在行業(yè)中的地位，從而為組織增加品牌價(jià)值。在加強(qiáng)會(huì)計(jì)文化重要性的宣傳廣度和力度時(shí)要注意理論教育與實(shí)務(wù)教育的結(jié)合，一般教育和重點(diǎn)教育的側(cè)重，長(zhǎng)期教育和集中教育的時(shí)效。Accounting culture of the importance of propaganda on the one hand is to establish a good image of accounting personnel, on the other hand is the recognition of accounting culture, and the importance of accou

25、nting culture promote faced one problem is that the breadth and intensity. Accounting as the importance of culture in social status in the development of science and technology, as one of cultural content, it plays an important role in the economic development. Accounting, as a kind of an industry,

26、participants have certain limitation, this will give some non-professional accounting for enterprise management personnel management has the certain difficulty, at the same time, the accounting in the eyes of some people is just a bookkeeper, it's need to increase the breadth and importance of a

27、ccounting culture propaganda the scope is not confined to a company or organization, but for the participants and the society. Professional accounting personnel and other staff, even though it have a certain understanding of accounting culture, but it's still going to have some difficult to solv

28、e simple problem, at the same time, the accounting work more are also involved in the enterprise management, it is need to strengthen the accounting culture propaganda the importance (depth). Accounting culture of the importance of propaganda forms can be adopted according to the actual situation of

29、 organization means of multi-angle, multi-level and multiple stage, is mainly to present accounting personnel work images, reward and contribution, accounting cultural exchange, cultural festival, cultural tour, accounting cultural party, accounting model, accounting culture competition, cultural ac

30、tivities, etc., promote the site of a large number of people in public places is given priority to, pay attention to the broadcasting within information combined heralded, highlight the theme of the content, to strengthen the outside world to the attention of the importance of accounting culture, im

31、prove internal accounting personnel's sense of pride. Many forms of accounting culture model character is the embodiment of culture and visualization, in the importance of accounting culture propaganda has charisma and appeal, is a natural accounting culture from invisible to visible "metam

32、orphosis". For an organization, the organization as a propaganda of the importance of accounting culture is accounting personnel the affirmation of the work and the social recognition, it passed to the society remarkable achievement of accounting work, indirect can bring the advantage of trade

33、negotiations for the enterprise and the organization of his position in the industry to increase brand value for the organization. In the propaganda of the importance of accounting culture breadth and intensity when should pay attention to the combination of theoretical education and practical educa

34、tion, general education and education mainly focus on, focus on education and education for a long time aging. 四、會(huì)計(jì)文化的建設(shè)過程中會(huì)計(jì)國(guó)際化的挑戰(zhàn)Four, the challenge of accounting culture construction in the process of accounting internationalization 會(huì)計(jì)準(zhǔn)則的制定以及會(huì)計(jì)實(shí)務(wù)的操作是會(huì)計(jì)文化建設(shè)的內(nèi)容之一，隨著中國(guó)經(jīng)濟(jì)全球化的逐步深入，會(huì)計(jì)語(yǔ)言的國(guó)際化需求日漸強(qiáng)烈，為了進(jìn)一步

35、推進(jìn)會(huì)計(jì)文化建設(shè)的發(fā)展，提高會(huì)計(jì)文化軟實(shí)力的作用，會(huì)計(jì)國(guó)際化是會(huì)計(jì)文化建設(shè)中所面臨的一個(gè)關(guān)鍵問題之一。會(huì)計(jì)國(guó)際化帶來了一系列的問題，比如學(xué)習(xí)研究成本的增加、人才的缺乏、實(shí)施困難、制度不完善等。中國(guó)傳統(tǒng)的文化影響著會(huì)計(jì)文化的發(fā)展，由于文化的差異，會(huì)計(jì)國(guó)際化必然帶來對(duì)中國(guó)會(huì)計(jì)文化的沖突，從而產(chǎn)生會(huì)計(jì)文化的變異，而對(duì)國(guó)際會(huì)計(jì)的吸收和消化就是會(huì)計(jì)文化的一種發(fā)展。在這個(gè)過程中會(huì)計(jì)文化一方面?zhèn)鞒辛酥袊?guó)所特有的文化因素，另一方面又融入了新的文化因素，這是會(huì)計(jì)文化的博弈結(jié)果。但是，在博弈的過程中，要充分的考慮到各國(guó)會(huì)計(jì)的文化因素，又要維持本國(guó)會(huì)計(jì)的文化特色，過程的長(zhǎng)短取決于會(huì)計(jì)文化創(chuàng)新的能力以及經(jīng)濟(jì)的發(fā)展水平

36、。中國(guó)的發(fā)展離不開世界，世界的發(fā)展同樣離不開中國(guó)。會(huì)計(jì)文化建設(shè)中，面對(duì)會(huì)計(jì)國(guó)際化必須解放思想，實(shí)事求是，落實(shí)科學(xué)發(fā)展觀，在繼承和發(fā)揚(yáng)優(yōu)秀傳統(tǒng)會(huì)計(jì)文化的基礎(chǔ)上，借鑒和吸收各國(guó)會(huì)計(jì)文化的優(yōu)秀成果，建設(shè)具有傳承性、先進(jìn)性和開放性的會(huì)計(jì)文化，充分發(fā)揮會(huì)計(jì)文化“軟實(shí)力”的作用。The formulation of accounting standards and accounting practice operation is one of the content of accounting culture construction, as China's economic globalizat

37、ion deepens, the internationalization of accounting language demand increasingly intense, in order to further promote the development of accounting culture construction, enhance the role of accounting culture soft power, the internationalization of accounting is accounting culture construction in th

38、e face of a one of the key issues. Accounting internationalization brings a series of problems, such as the increased cost of study, lack of talent, hard, imperfect system and so on. The Chinese traditional culture influences the development of accounting culture, due to cultural differences, the ac

39、counting internationalization of Chinese accounting culture inevitably brought conflict, resulting in a variation of accounting culture, and the digestion and absorption of the international accounting is the accounting culture is a kind of development. Accounting culture on the one hand, in the pro

40、cess factors peculiar to Chinese culture, and into the new cultural factors on the other hand, this is the game result of accounting culture. But, in the process of game, fully considering the national accounting cultural factors, and to maintain the cultural characteristics of its accounting, depen

41、ding on the accounting of the process of cultural innovation ability and level of economic development. The development of China's development cannot leave the world, the world also needs China. Accounting culture construction, in the face of accounting internationalization must emancipate the m

42、ind, seeking truth from facts, to carry out the scientific concept of development, in inherit and carry forward the excellent traditional culture on the basis of accounting, draw lessons from and absorbing the outstanding achievements in the accounting culture, construction of continuity, advanced a

43、nd open accounting culture, give full play to the role of accounting culture "soft power". 結(jié)語(yǔ)conclusion 會(huì)計(jì)文化是社會(huì)文化發(fā)展的一個(gè)分支，其在本質(zhì)上屬于文化的范疇，它是人們?cè)跁?huì)計(jì)行業(yè)活動(dòng)實(shí)踐中積累而來的一種共同認(rèn)可的價(jià)值觀念體系或財(cái)富的總和，其表現(xiàn)的載體就是會(huì)計(jì)活動(dòng)，同時(shí)它也是會(huì)計(jì)工作的一種管理手段。會(huì)計(jì)文化既是會(huì)計(jì)學(xué)與文化學(xué)在各自邊緣上的相互交叉、滲透，同時(shí)又是對(duì)多門相關(guān)學(xué)科的知識(shí)、原理和方法的吸收和綜合，因而對(duì)會(huì)計(jì)文化的研究必須采用系統(tǒng)論、哲學(xué)論的方法。只有通過多角度、全方位、系統(tǒng)性的綜合研究，才能構(gòu)建起科學(xué)的會(huì)計(jì)文化分支體系和發(fā)揮出它的整體效應(yīng)。Accounting culture is a branch of social and cultural development, it in essence belongs to the category of