会计信息披露制度的国际比较

The International Comparison of the Disclose System of Accounting Information

会计信息披露制度的国际比较,也为我国会计信息披露制度建设提供借鉴和思考。主要论述了各国的政治、经济、法律、社会、文化等环境因素对各国会计模式的影响,阐明了由于各国所处的社会环境不同,各国都根据自身特点制定适合自己的会计信息披露制度,发展自己适合的会计实务。

The comparison of international accountancy reformation discloses system is useful to ours. This article mainly discusses infhences of elements to the system of different countries＇such as politics, economy, law, society, culture etc. The environmental factor influences all countries accountancy modes, and each country establishes and develops its own system according to its characterstics.