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会计模式问题已越来越成为会计研究中的一个热点。随着会计改革的深入,客观要求我们研究分析目前世界上各种会计模式的特点。结合自己的经验和国情,加以借鉴,从而提出科学,合理的会计改革目标模式,以作为指导深化会计改革、鼓舞广大会计工作者积极投身改革的重要手段。学习、体会目前会计学界对会计模式的研究,笔者有三点困惑:第一,划分会计模式的方法是不是唯一的;第二,目前已有的划分方法是否是以为我们比较借鉴国际经验提供了足够的信息;第三,采用怎样的划分方法更有现实的借鉴意义。本文拟就此谈几点看法,以求就教于大方。
Accounting model has become a hot topic in accounting research. With the deepening of accounting reform, we objectively request that we study and analyze the characteristics of various accounting models in the world. Combined with our own experience and national conditions, to learn from, and thus put forward a scientific and reasonable accounting reform goal model as a guide to deepen accounting reform, encouraging the majority of accounting workers to actively participate in the reform an important means. Study and experience the current accounting profession on the accounting model, the author has three puzzles: First, the method of accounting is not the only division; Second, the existing division method is based on our comparison of international experience provides enough Of the information; Third, what kind of division method is more realistic reference. This article intends to talk about this view, in order to teach in the generous.