不同经济体制中的会计模式对比分析.docVIP

不同经济体制中的会计模式对比分析 XXX Comparison and Analysis accounting model In different economic system XXX 2013年 月日 我国会计改革和会计管理也发生较大的变化。但观现实，目前我国会计管理模式与会计改革发展仍有许多不相适应的地方。如何建立起与市场经济规律相适 应并与国际相接轨的具有中国特色的新型会计管理模式，是亟待解决的重大课题。社会经济发展水平越高，经济关系越复杂，对会计的要求也就越高。从会计的产生和发展的历史看出，会计的任何一次变革，都与经济变化的结果有关。随着国际贸易的扩大，资本市场的开放，国际结算业务的增加，外国公司和外国会计师事务所将大举进入中国市场。同时，我国企业也要走出国门，到世界资本市场融资。所有这些，都要求我国的会计信息的确认、计量与披露等方面符合国际会计惯例，所有这些对我国的会计业提出了新的挑战。会计的和谐发展不是一个企业一两天就能完成的事情，而是需要所有企业共同努力营造的结果。同时，会计的和谐发展也需要和谐社会大环境的支撑，只有这样，才能更快更好地促成整个会计的和谐发展。因此，会计的和谐发展不能仅仅靠内部的制度规范，更重要的是要营造一个和谐的会计大环境，最终实现整个会计的和谐发展。经济会计 ABSTRACT As the socialist market economic system gradually establish and perfect, the reform of Chinas accounting and accounting management also changes greatly. But in reality, at present our country accounting management and accounting reform development there are still many places that do not suit. How to build and market economy rule matching and the convergence of international and has the Chinese characteristic new models of accounting management, it is the major task that solves urgently. The higher the level of socio-economic development, economic relations and more complex, the higher requirements for accounting.From the history of the origin and development of accounting, accounting of any changes, are connected with the result of the change of economic system. With the expansion of international trade, the opening of capital markets and increase of international settlement business, foreign companies and foreign accounting firms to invest heavily into the Chinese market.At the same time, Chinese companies to go out of the country, to the worlds capital markets. All of this requires the recognition, measurement and disclosure of accounting information in line with international accounting practices, all of which presented a new challenge to the accounting industry. As the international economic levels increase, the impact of different economic systems for accounting and deeper. Profitability continued to