会计核算模式的中国特色在于会计准则和会计制度并存,这是其他国家所不曾有过的。二者之间的异同和并存的原因,归根结底,是由我国市场经济发展的现状所决定的。一个国家在会计核算模式上的特色最终都会体现在会计实务处理层面上,企业会计实务处理的结果由会计实务处理规范和会计人员的选择两方面决定。 The Chinese characteristic of the accounting mode lies in the coexistence of accounting standards and accounting systems, which other countries have never had before. The similarities and differences between the two and the coexistence of the reasons, in the final analysis, are determined by the status quo of the development of the market economy in our country. The characteristics of a country in the accounting mode will ultimately be reflected in the accounting practice level, the results of the accounting practice of accounting treatment of accounting practices and accountants choose two decisions.