滇西商帮会计价值观模式的当代应用价值浅析

摘要

This paper classifies the accounting values modes of the business groups of western Yunnan and analyzes the value of their comtemporary application from the perspective of the western 4-dimension-al "accounting subculture" and against the concrete history of the formation and development of the ac-counting culture of the business groups of western Yunnan.%从西方四维"会计亚文化观"视角出发,结合滇西商帮会计文化形成和发展的具体史实,对滇西商帮会计价值观模式进行相应的划分,同时也对其当代应用价值展开了初步的分析.