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本文通过比较分析各国会计模式的异同以资借鉴,分别从会计目标、会计规范、会计管理体制、会计核算、会计报告、会计监督、会计教育等方面提出构建我国会计模式的建议,以期对完善我国会计模式有所帮助。
By comparing and analyzing the similarities and differences between different countries’ accounting modes, this paper draws lessons from the aspects of accounting objectives, accounting standards, accounting management system, accounting, accounting reports, accounting supervision, accounting education and so on to build our country’s accounting model, Accounting mode helps.