The key element of accounting culture consists of comm on value outlook, code of conduct, image and image-related activities; while the core part of accounting culture is accounting professional ethics.

The paper makes an overall review of documents and literatures about accounting culture study both domestically and abroad.

The author discussed the influence of China s traditional culture to accounting culture, analyzed features of China s modern accounting culture that continuously develops and updates on the base of the definition of culture and accounting culture, and put forward the countermeasure to construct accounting culture with Chinese characteristics.

Analysis is made in the following two ways: the theory prerequisite of the study of accounting cultural surroundings and the classification of accounting surroundings.

The construction of accounting culture involves such four good qualities as faith,credibility,affection and development.

Through the research of the relationship between the culture of social audit and audit quality,ways would be found which can be used to instruct the actions of auditing offices,enhance the audit quality and reduce the audit risk,so that auditing offices practice audit operation in a more normative way,make the capital market more per.