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我国社会主义市场经济下的会计模式 李禄元认为,会计模式与经济环境之间存在着相互影响的密切关系。目前世界上存在的五个会计模式;英国模式——真实与公允;美国模式——公认会计原则;法国模式——保证税收会计;北欧模式——维护企业利益会计;前苏联模式——计划经济会计。它们的形成与各自的社会环境分不开,也相应存在着各自的利弊。我国是社会主义市场经济,在选择自己的会计模式时必须考虑以下几点:
Li Luyuan, Accounting Mode in China’s Socialist Market Economy, believes there is a close relationship between the accounting model and the economic environment. Currently there are five accounting modes in the world; the British model - real and fair; the United States model - the accepted accounting principles; the French model - to ensure tax accounting; the Nordic model - to maintain the interests of enterprises accounting; the former Soviet Union model - the planned economy accounting. Their formation is inseparable from their respective social environment, and their respective advantages and disadvantages exist accordingly. As China is a socialist market economy, we must consider the following points when choosing our own accounting model: