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会计是经济管理的一个主要组成部分,是一个主要的信息和控制系统。因此,会计的模式,总是和一定的经济管理体制相适应的。所谓会计模式,是指反映会计构成及其特征的基本框架。是由会计理论、会计法规、会计组织、会计人员、会计程序、会计方法以及会计对象等要素构成的一个有机整体。从另外一个角度讲,会计模式是在特定的经济管理体制下,由会计理论体系、会计法规体系、会计工作体系、会计管理体系构成的有机整体。
Accounting is a major component of economic management and a major information and control system. Therefore, the accounting model, always with a certain economic management system to adapt. The so-called accounting model, is to reflect the basic structure of accounting and its characteristics. It is an organic whole consisting of accounting theory, accounting rules, accounting organization, accounting staff, accounting procedures, accounting methods and accounting objects. From another point of view, accounting mode is an organic whole consisting of accounting theory system, accounting law system, accounting work system and accounting management system under a specific economic management system.