不同的国家具有不同的会计环境,从而衍生出不同的会计制度。中德两国在政治经济体制、法制环境、社会文化环境上都存在一定的差异,从而有了两国会计制度上的不同程度的差异。通过这种比较,为我国如何改善会计环境、健全会计制度提供了一定的启示和借鉴。 Different countries have different accounting environments, resulting in different accounting systems. There are some differences between China and Germany in the political and economic systems, the legal environment and the social and cultural environment, so there are some differences in the accounting systems between the two countries. Through this comparison, it provides some enlightenment and reference for how to improve the accounting environment and improve the accounting system in our country.