摘  要
特色即特征，一般是指事物所表現(xiàn)的獨(dú)特色彩、風(fēng)格等，依此推論，中國(guó)會(huì)計(jì)的特色是指中國(guó)會(huì)計(jì)所具有的獨(dú)特之處或風(fēng)格。從這一問(wèn)題的提出至今已有20多年的歷史，但對(duì)于中國(guó)會(huì)計(jì)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(guó)會(huì)計(jì)學(xué)術(shù)界的自由爭(zhēng)鳴氣氛，有利于推動(dòng)我國(guó)會(huì)計(jì)學(xué)的進(jìn)步與發(fā)展，但其中的某些認(rèn)識(shí)和方法問(wèn)題值得我們重新審視和研究。隨著國(guó)際經(jīng)濟(jì)一體化的發(fā)展，會(huì)計(jì)作為一門世界通用的商業(yè)語(yǔ)言，其國(guó)際化趨勢(shì)日益加強(qiáng)。目前，中國(guó)正處于會(huì)計(jì)改革的關(guān)鍵階段，如何在盡量吸收、采納一些國(guó)際化的思想和方法的同時(shí)，把握和堅(jiān)持會(huì)計(jì)的中國(guó)特色，使中國(guó)會(huì)計(jì)的國(guó)際化與本土化有機(jī)地統(tǒng)一起來(lái)，這是一個(gè)十分重要并迫切需要解決的現(xiàn)實(shí)問(wèn)題。只有這樣，才能把握中國(guó)會(huì)計(jì)改革的正確方向，建立起符合中國(guó)實(shí)際的會(huì)計(jì)體系。中國(guó)的會(huì)計(jì)特色，長(zhǎng)期以來(lái)一直受到會(huì)計(jì)理論界的密切關(guān)注，特定的會(huì)計(jì)模式是建立在特定的政治、經(jīng)濟(jì)、法律、文化環(huán)境之上的，會(huì)計(jì)環(huán)境的特殊性決定了會(huì)計(jì)模式的特殊性，任何超越特定會(huì)計(jì)環(huán)境的抽象的會(huì)計(jì)模式是不存在的。中國(guó)會(huì)計(jì)的特殊環(huán)境決定了中國(guó)會(huì)計(jì)具有自己的特色。本文從會(huì)計(jì)環(huán)境的差異中尋找導(dǎo)致中國(guó)會(huì)計(jì)特色的根源，并闡述了中國(guó)會(huì)計(jì)特色的表現(xiàn)，最后對(duì)其發(fā)展和未來(lái)也作出了預(yù)測(cè)。

關(guān)鍵詞：會(huì)計(jì)特色  環(huán)境特殊性  國(guó)際化

Abstract
The 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 China's accounting refers to the uniqueness of China'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 school's progress and development, but some of them deserve our understanding and methods to re-examine and research. As the international economic integration, development, and accounting as one the world'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 China's actual accounting system. China'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 China's accounting has its own characteristics. In this paper, differences in accounting environment to find the root cause of China's accounting features, and expounded on China'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(duì)中國(guó)會(huì)計(jì)特色的不同認(rèn)識(shí)................................................................. 4
（一）、關(guān)于中國(guó)會(huì)計(jì)特色討論的簡(jiǎn)要回顧.............................................. 4
（二）肯定中國(guó)會(huì)計(jì)的特色性.....................................................................5
（三）中國(guó)會(huì)計(jì)的特色性不會(huì)阻礙會(huì)計(jì)的國(guó)際協(xié)調(diào).................................5
二、決定中國(guó)會(huì)計(jì)特色的主要因素和具體分析...........................................6
（一）決定中國(guó)會(huì)計(jì)特色的因素.................................................................6
 （二）中國(guó)會(huì)計(jì)環(huán)境的具體分析.................................................................6
1．政治、經(jīng)濟(jì)環(huán)境...................................................................................6
2．法律環(huán)境...............................................................................................7
3．文化環(huán)境...............................................................................................8
三、中國(guó)的會(huì)計(jì)特色.......................................................................................8
  (一)、會(huì)計(jì)理論研究的中國(guó)特色................................................................ 8
   1、會(huì)計(jì)理論研究方法特色......................................................................9
2、會(huì)計(jì)理論構(gòu)架特色.............................................................................10
（二）、宏觀會(huì)計(jì)監(jiān)管的中國(guó)特色...............................................................10
　1、會(huì)計(jì)工作管理體制.............................................................................10
2、會(huì)計(jì)核算規(guī)范制定權(quán)限..................................................................... 11
3、會(huì)計(jì)人員管理......................................................................................11
4、會(huì)計(jì)監(jiān)督..............................................................................................11
（三）、會(huì)計(jì)實(shí)務(wù)處理的中國(guó)特色............................................................... 11
　  1、會(huì)計(jì)實(shí)務(wù)處理規(guī)范的特色..................................................................11
2、會(huì)計(jì)實(shí)務(wù)處理方法選擇的特色..........................................................12
四、對(duì)中國(guó)會(huì)計(jì)特色的展望和預(yù)測(cè)
（一）、用發(fā)展的的眼光看待中國(guó)會(huì)計(jì)特色...................................................13
（二）、對(duì)中國(guó)會(huì)計(jì)特色的預(yù)測(cè)..............................................................14
五、結(jié)束語(yǔ).........................................................................................................16
六、參考文獻(xiàn).....................................................................................................17