论文部分内容阅读
会计模式是对一定环境（国家、地区）状况中会计主要特征的综合表述与反映。它是由理论基础、会计目标、会计法规体系、会计运行管理体制、会计监督体系和会计教育体系等构成的一个系统。会计模式具有国家性、国际性、发展变异性和层次性等特征。中国特色的会计模式既有别于社?
The accounting model is a comprehensive statement and reflection of the main characteristics of accounting in a certain environment (country and region). It is a system composed of theoretical basis, accounting objectives, accounting rules and regulations, accounting operation management system, accounting supervision system and accounting education system. Accounting mode has the characteristics of nationality, internationality, developmental variability and hierarchy. Chinese characteristics of the accounting model is different from the community?