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一、德国会计模式的总体特征德国会计模式以宏观经济为基础,会计规范的制定受政府、税收和法律的影响较大,注重依据法律指导会计实务。德国的市场经济处在法律和政策的积极引导和调控之下,发展相对比较完善。其会计理论和审计实务比较先进,会计规范主要为政府贯彻经济政策服务?
First, the overall characteristics of the German accounting model German accounting model based on the macroeconomic, accounting standards formulated by the government, taxation and law a greater impact, focusing on accounting guidance under the law. The market economy in Germany is under the active guidance and regulation of laws and policies and its development is relatively perfect. Its accounting theory and audit practice is more advanced, accounting standards mainly for the government to implement economic policy services?