论会计管理体制及其模式

Resarch on the Accounting Management System and Its Model

会计管理体制决定一国会计模式,是一个国家或地区在自身所处的社会经济环境基础上做出的选择。我国国有企业会计管理体制的改革,主要有三种思路:第一种思路是实行会计委派制;第二种思路是实行适度控制;第三种思路是实行间接控制。我国国有企业会计应采用何种管理体制,应从会计本质出发,结合我国国情来选择。

One country＇s accounting model is determined by its accounting management wystem,however, every country show different ideas about accounting management system because the establishment of accounting management system is not only affected by accounting function, accounting objective, the recognition of accounting entity but also by economic environment.