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自1978年至今,我国经济体制不断实施改革,我国的会计环境以及会计模式都已发生了不同程度的改变,以政府利益作为导向的会计模式得以产生。但是,理论界对于我国会计模式构建方面的研究和论述比较少,和我国加入世界贸易组织以后,我国在世界经济域中所扮演的角色并不对称,同时,理论上的缺失导致我国会计实践无章可循。所以,必须要对国外创建会计模式的经验进行借鉴,构建出符合我国国情的会计模式。
Since 1978, China’s economic system has continuously implemented reforms. Our country’s accounting environment and accounting patterns have all changed in varying degrees. The government-led accounting model has been created. However, the theoretical circles do not have much research and discussion on the construction of China’s accounting model. After China’s accession to the World Trade Organization, China’s role in the world economy is not symmetrical. At the same time, the lack of theory led to the failure of China’s accounting practice Chapter can follow. Therefore, we must learn from the experience of foreign countries to create accounting models, and construct an accounting model that is in line with China’s national conditions.