Construction of Enterprise Accounting Culture and Optimization Path in the Context of Trade Globalization_Vol. 3 No. 4 (JSE 2026)_Journal of Statistics and Economics (ISSN: 3005-5733)

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Construction of Enterprise Accounting Culture and Optimization Path in the Context of Trade Globalization

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DOI: https://doi.org/10.62517/jse.202611411

Author(s)

Lu Lu

Affiliation(s)

Yunnan College of Business Management, Kunming, Yunnan, China

Abstract

With the continuous advancement of trade globalization, many domestic enterprises are gradually expanding overseas markets, and the scale of import and export business continues to expand. As an important component of corporate culture, accounting culture includes four levels of spirit, system, behavior and material, which is directly related to the accounting quality and risk prevention and control ability of foreign trade enterprises. In transnational business transactions, accounting standards and accounting values of different countries have collided. Many foreign trade enterprises have exposed practical problems such as weak accounting integrity awareness, imperfect foreign-related financial system, and the professional ability of financial accounting personnel not keeping up with business development in actual operation. This article combines the current situation of small and medium-sized foreign trade enterprises, sorts out real problems from the four dimensions of accounting culture, and tries to give feasible ideas for improvement. It hopes to provide a little reference for the construction of financial soft power of foreign trade enterprises and help enterprises better cope with various financial challenges brought about by international trade.

Keywords

Accounting Culture; Trade Globalization; Foreign Trade Enterprises; Accounting Professional Ethics

References

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