【摘要】 构建中国特色的会计运行机制 ,是一个包含了多层次、多因素的复杂系统工程 ,为了合理、有效地解决这一复杂的系统工程问题 ,需要对中外会计运行机制进行比较研究 ,以便于借鉴国外的先进经验 ,采用“洋为中用” ,从而达到完善我国会计运行机制的目的。更多还原

【Abstract】 To establish an accounting system with Chinese characteristics is a complicated and systematic project involving multiple tiers, aspects and factors. For the reasonable and effective solution to such a project, a comparative study of the Chinese and foreign accounting systems is needed so as to refer to the advanced experience of foreign countries and make foreign things serve China, thus the goal of perfecting China’s accounting system can be attained.更多还原