一、具有我国特色的会计体系从我国现行的会计法规制度体系看 ,《会计法》和《企业财务会计报告条例》属于第一层次 ,《企业会计准则———基本准则》属于第二层次 ,而具体会计准则和会计制度属于第三层次。１、会计的模式。中国现阶段企业会计的模式是《企业会计准则》与《企 First, the accounting system with Chinese characteristics From the current system of accounting rules and regulations of our country, “Accounting Law” and “Enterprise Financial Accounting Report Regulations” belong to the first level, “Accounting Standards for Business --- Basic Guidelines” belong to the second level, The specific accounting standards and accounting system belong to the third level. 1, the accounting model. The mode of enterprise accounting in China at this stage is “Enterprise Accounting Standards” and “Enterprise.”