从公有制的性质看中国会计特色

Chinese Characteristic Accounting from the angle of the Public Economy view

有特色的会计是处于一定时空下的会计,对会计中国特色问题的思考应放在对世界和地域经济、技术浪潮以及本地 社会和文化氛围合力作用的综合分析框架下进行。从经济角度看,社会主义市场经济中最大的特色莫过于公有制为基础的 经济制度,因而,我们应当从公有制的产权和制度视角来分析中国会计的特色,以及现有的会计与这些特色之间的差距。

Characteristic Accounting is under definite space -time. We should considerate Chinese characteristic accounting as the composition of forces of international economy, technologic tidall and local cultural atmosphere. From the economic angle, the most significant feature of socialism market economy is public -owned based economy institution. This article analyzes the Chinese characteristic accounting from the angle of property right, institution and economy and compare the disparity with existing accounting.