两大会计模式的比较及对建立中国特色会计模式的借鉴

The Comparison of Two Accounting Modes and the Referential Value of Our Country's Current Accounting Mode

当今世界,存在两种主要会计模式:美英会计模式和欧洲大陆会计模式。通过对两大会计模式的基本特征进行分析比较,在正确认识与体现经济全球化发展趋势的基础上,借鉴其优点,建立中国特色的会计模式。

In the present-day world,there exist fundamentally two accounting modes：the American and British mode and the European mode. China should draw on their advantages by way of analytically comparing the basic features of these two modes, and set up accounting mode of Chinese characteristics on the basis of correct understanding and embodiment of the development trend of economic globalization.