当代西方主流会计模式比较及启示

The Comparison and Hint of the Contemporary Western Main Accounting Models

按照各国产权基础、经济决策类型和宏观调控方式的差异 ,将西方主要国家的会计模式划分为社会市场经济的会计模式、计划和市场相结合的会计模式和政府主导型市场经济条件下的会计模式 3种。通过对西方主流会计模式的比较和分析 。

The article divided the main western accounting models into the three types according to the discrepancies of the basis of different property ownership, economic decision-making styles and inspection methods: (1) The accounting model under the social marketing economy. (2) The accounting model of the combination Marketing and Planning economy. (3) The accounting model guided by the government policies. We can draw some useful inspiration through the comparison and analysis of the different accounting models, and it is beneficial for the research and study of the developing course of the accounting model in China.