對中國會計特色的研究-畢業(yè)論文(已修改)
2025-07-04 00:00 本頁面
【正文】 XX大學(xué)本科畢業(yè)論文摘 要特色即特征，一般是指事物所表現(xiàn)的獨特色彩、風(fēng)格等，依此推論，中國會計的特色是指中國會計所具有的獨特之處或風(fēng)格。從這一問題的提出至今已有20多年的歷史，但對于中國會計是否有特色、有哪些特色等仍然是仁者見仁、智者見智，體現(xiàn)了我國會計學(xué)術(shù)界的自由爭鳴氣氛，有利于推動我國會計學(xué)的進步與發(fā)展，但其中的某些認識和方法問題值得我們重新審視和研究。隨著國際經(jīng)濟一體化的發(fā)展，會計作為一門世界通用的商業(yè)語言，其國際化趨勢日益加強。目前，中國正處于會計改革的關(guān)鍵階段，如何在盡量吸收、采納一些國際化的思想和方法的同時，把握和堅持會計的中國特色，使中國會計的國際化與本土化有機地統(tǒng)一起來，這是一個十分重要并迫切需要解決的現(xiàn)實問題。只有這樣，才能把握中國會計改革的正確方向，建立起符合中國實際的會計體系。中國的會計特色，長期以來一直受到會計理論界的密切關(guān)注，特定的會計模式是建立在特定的政治、經(jīng)濟、法律、文化環(huán)境之上的，會計環(huán)境的特殊性決定了會計模式的特殊性，任何超越特定會計環(huán)境的抽象的會計模式是不存在的。中國會計的特殊環(huán)境決定了中國會計具有自己的特色。本文從會計環(huán)境的差異中尋找導(dǎo)致中國會計特色的根源，并闡述了中國會計特色的表現(xiàn)，最后對其發(fā)展和未來也作出了預(yù)測。關(guān)鍵詞：會計特色 環(huán)境特殊性 國際化AbstractThe special characteristics of features, generally refers to the performance of the unique things by color, style, and so on, and so inference, the characteristics of China39。s accounting refers to the uniqueness of China39。s accounting of the office or style. From this issue has now been on 20 years of history ,but whether there are characteristics of China’s accouting ,what are the features of such remains the eyes of the beholder,the wise see wisdom,embodied freely with China accounting academic atmosphere conducive to promoting China’s Accounting school39。s progress and development, but some of them deserve our understanding and methods to reexamine and research. As the international economic integration, development, and accounting as one the world39。s universal language of business, its international trend of increasing. At present, China is at a crucial stage of accounting reform, how to try to absorb, to adopt some international ideas and methods at the same time, grasp and adhere to accounting Chinese characteristics, the Chinese accounting internationalization and localization are organically united, which is a very important and urgent need to address practical problems. Only in this way can we grasp the correct direction of accounting reform in China and established in line with China39。s actual accounting system. China39。s accounting characteristics of accounting theory circles have long been the close attention of a specific accounting model is based on specific political, economic, legal and cultural environment on top of the accounting environment, the special nature of the decision of the special nature of the accounting model, anything beyond the specific accounting environment, the accounting model is an abstract does not exist. China Accounting determines the special circumstances of China39。s accounting has its own characteristics. In this paper, differences in accounting environment to find the root cause of China39。s accounting features, and expounded on China39。s accounting characteristics and performance, the final also made their development and future projections.Keywords:accounting characteristics ,environmental,international目錄摘要 ................................................................................................................1 一、對中國會計特色的不同認識................................................................. 4（一）、關(guān)于中國會計特色討論的簡要回顧.............................................. 4（二）肯定中國會計的特色性.....................................................................5（三）中國會計的特色性不會阻礙會計的國際協(xié)調(diào).................................5二、決定中國會計特色的主要因素和具體分析...........................................6（一）決定中國會計特色的因素............
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