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我国会计发展主要关注的一个方面。分析中德两国会计环境中的异同,了解德国传统会计模式的特点及德国的会计改革趋势,能够给我国会计改革带来有益的启示。

The accounting reforms of other countries are still an aspect that Chinese accounting development should pay main attention to.This essay analyzes the similar points of accounting environment between China and Germany,introduces German traditional accounting and its reform,and then summarizes some revelation for Chinese accounting reform.