【摘要】 会计制度的形成受制于社会经济条件,基本经济条件的变化会引起制度创新的必要。中国的发展中大国的特点决定了其会计制度改革必须立足于本国的条件,在吸收先进国家经验方面,现阶段应更多地借鉴“欧洲大陆模式”而不是“英美模式”,因为中国的社会经济条件与前者更为接近。更多还原

【Abstract】 Accounting system is determined by the particular social and economic conditions. The changes of basic economic conditions can cause system innovation. As a big and powerful developing country, the characteristics of China determines its accounting system reform must on the basis of national conditions. In the aspect of absorbing advanced countries’ experience, we should prefer the "European Continent" s model" at the present stage, not the "Great Britain and America’s model" because Chinese social conditons are closer to the former one.更多还原