荷兰在会计模式划分上是以“企业主导型”而闻名于世的。由于有众多繁荣的私营企业以及较少的国有企业,加上经济的高度国际化,政府对会计制度基本上采取了顺其自然的态度。实际上每个企业都可以根据自由经济交易及发展的特定需要,设计自己的会计制度,选择会计方法。尽管国际协? The Netherlands is known for its “business-oriented” approach to the division of accounting models. Due to the large number of prosperous private enterprises and fewer state-owned enterprises, coupled with the high degree of internationalization of the economy, the government has basically adopted its own attitude toward the accounting system. In fact, each enterprise can design its own accounting system and choose accounting methods based on the specific needs of free economic transactions and development. Although the International Association?