德国会计模式及对我国会计改革的借鉴

The Reference of German Accounting Model on Chinese Accounting Reform

各国的会计改革一直是我国会计发展关注的一个重要方面。分析中德两国会计环境的相似点,介绍德国传统会计模式的特点及德国的会计改革,德国会计及其改革为我国的会计改革带来诸多启示。

Accounting reform in different countries has always been one of the main concerns of the accounting development in China. This paper makes an analysis of the similarities between the two countries of China and Germany, and introduces the characteristics of traditional accounting model and accounting reform in Germany, which has brought us a lot of inspiration for the accounting reform in China.