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造成世界上会计模式产生差异的因素主要是:经济体制和状况、法律体制、税收体制、资本市场、会计职业界的力量、殖民传统及政治影响等。由于各国会计受以上几种不同因素的影响,在世界上产生了不同的会计派别,归纳起来主要有以下几种模式。一、英国模式——“真实和公允”保护债券持有者、债权人和股东投资者的利益是英国会计模式的主要特点。它的审计概念是建立在证明财务报告是“真实和公允”的基础之上的。该模式起源于英国古老的教义。十九世纪的英国应用着颁布于1844年的一系列公司法(Companies Acts),它为保护有限的债权人而要求进行最小的财务揭示。1844到1845年的公司法要求提供帐簿和年度资产负债表。但既不要
The main factors contributing to the differences in the accounting models in the world are the economic system and conditions, the legal system, the tax system, the capital market, the power of the accounting profession, colonial traditions and political influence. Due to the influence of the above several different kinds of accounting in different countries, different accounting groups have emerged in the world. In summary, there are mainly the following modes. First, the British model - “true and fair” Protecting the interests of bondholders, creditors and shareholder investors is a key feature of the UK accounting model. Its audit concept is based on proof that the financial report is “true and fair”. The model originated in the ancient British doctrine. Nineteenth-century Britain applied a series of Companies Acts, enacted in 1844, which required minimal financial disclosure for the protection of limited creditors. The corporate law of 1844-45 required the provision of books and annual balance sheets. But neither