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在全球经济一体化的今天,各国会计模式成为取得国际竞争优势的重要影响因素。本文将在分析中国会计模式的基础上,引入市场主导型会计模式、市场经济条件下政府主导型会计模式、计划和市场共同作用的会计模式等,通过对当前国际主流的会计模式进行系统分析,从国际发展的视角,提出有利于我国会计模式探索过程中的有效经验。
In today’s global economic integration, the accounting models of all countries have become an important factor in gaining international competitive advantages. Based on the analysis of China’s accounting model, this paper introduces the market-oriented accounting model, the government-led accounting model under the market economy, the accounting model of the interaction between planning and market, etc. Through the systematic analysis of the current international mainstream accounting model, From the perspective of international development, it puts forward some effective experiences in the process of exploring the accounting mode in our country.