创建有中国特色的社会主义会计理论体系,是我国会计界确定的构建会计理论体系的基本目标模式。在过去的十几年里,这(?)会计模式对我国的会计理论研究与发展,以及会计实践,起到了一定的历史作用。但由于这种模式所确立的理论基础是以当今世界上存在着社会主义与资本主义两大对立的会计模式为前提的,而且,在其内涵、结构及对会计实践的指导上均 The creation of a system of socialist accounting theory with Chinese characteristics is the basic objective model for the construction of an accounting theory system as determined by the accounting circles in our country. In the past decade or so, this (?) Accounting model has played a certain historical role in the study and development of accounting theory in our country and in accounting practice. However, the theoretical basis established by this model is based on the assumption that there are two antithetical accounting models of socialism and capitalism in today’s world. Moreover, both their connotation, structure and guidance to accounting practice