對(duì)中國(guó)會(huì)計(jì)特色的研究

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)和方法問題值得我們重新審視和研究。中國(guó)的會(huì)計(jì)特色，長(zhǎng)期以來一直受到會(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

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..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

一、對(duì)中國(guó)會(huì)計(jì)特色的不同認(rèn)識(shí)
（一）關(guān)于中國(guó)會(huì)計(jì)特色討論的簡(jiǎn)要回顧
（二）肯定中國(guó)會(huì)計(jì)的特色性
（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)
二、決定中國(guó)會(huì)計(jì)特色的主要因素和具體分析
（一）決定中國(guó)會(huì)計(jì)特色的因素
（二）中國(guó)會(huì)計(jì)環(huán)境的具體分析
1、政治、經(jīng)濟(jì)環(huán)境
2、法律環(huán)境
3、文化環(huán)境
三、中國(guó)的會(huì)計(jì)特色
（一）會(huì)計(jì)理論研究的中國(guó)特色
1、會(huì)計(jì)理論研究的方法特色
2、會(huì)計(jì)理論構(gòu)架特色
（二）宏觀會(huì)計(jì)監(jiān)督的中國(guó)特色
1、工作管理體制
2、會(huì)計(jì)核算規(guī)范制定權(quán)限
3、會(huì)計(jì)人員管理
4、會(huì)計(jì)監(jiān)督