从横向的角度，我们主要探讨了会计文化与会计制序、会计契约与会计制序之间的关系，从而建立了纵横交错的以会计制序为中心的理论体系。
From the horizontal angle , we mainly discuss the relation between accounting culture and accounting institution , between accounting contract and accounting institution . So we build a theory system around accounting institution .
文化与制序