德国会计环境与模式对中国会计变革的启示

Germany's Accounting Environment and Accounting Model: the Enlightenment to China's Accounting Reform

随着全球经济一体化和会计国际化的发展 ,国际会计问题成为各国关注的焦点。欧盟是中国的主要贸易伙伴 ,而德国又是欧盟的主要成员 ,德国特有的市场经济体制与民族文化环境 ,形成了独特的会计模式。研究和借鉴德国会计发展中的可取之处 ,有利于我国会计的国际化进程 。

With the development of economic globalization and accounting internationalization, international accounting has become a major concern of various countries. As a chief member of EU, which is an important trade partner of China, Germany has a unique model of accounting, stemming from her unique market economy system and national culture setting. Making good study and use of the German experience in the development of the accounting system will benefit the internationalization process of China's accounting, and bring inspiration to China's accounting reform.