Functions and Responsibilities of Colleges and Universities in Accounting Culture Construction

Since colleges and universities functions to train talents, conduct scientific study, facilitate social and economic development, and pass on as well as make innovations, they should take the similar responsibilities in the construction of accounting culture. Based on the nature and functions of accounting culture, this paper discusses the functions and responsibilities of colleges and universities in the construction of accounting culture. Accounting culture has come into being and developed along with the development of accounting and then has become an inseparable part of human culture. Within the development of social and cultural development, accounting culture is closely related to ideology, politics, economy and moral orientation. Years of accumulation enriches the meaning of accounting culture, leading to a cultural format of accounting material culture, accounting institutional culture, accounting mental culture and accounting behavioral culture. Culture is the essence and spiritual resource of a nation. As a symbol of a nation, it characterizes a nation and distinguishes it from another. Colleges and universities being the major position of cultural inheritance and innovation should take the responsibility for the construction as well as the promotion of accounting culture whereby to accelerate the prosperity and development of accounting.