1、XX 大学 对中国会计特色的研究 姓 名 XXX 专 业 会 计 准考证号 XXXXXXXX 指导教师 XXXX 完成日期 20XX 年 X 月 摘 要 特色即特征，一般是指事物所表现的独特色 彩、风格等，依此推论，中国会计的特色是指中国会计所具有的独特之处或风格。从这一问题的提出至今已有 20 多年的历史，但对于中国会计是否有特色、有哪些特色等仍然是仁者见仁、智者见智，体现了我国会计学术界的自由争鸣气氛，有利于推动我国会计学的进步与发展，但其中的某些认识和方法问题值得我们重新审视和研究。中国的会计特色，长期以来一直受到会计理论界的密切关注，特定的会计模式是建立在特定的政治、经济、法律、文化环
2、境之上的，会计环境的特殊性决定了会计模式的特殊性，任何超越特定会计环境的抽象的会计模式是不存在的。中国会计的特 殊环境决定了中国会计具有自己的特色。本文从会计环境的差异中寻找导致中国会计特色的根源，并阐述了中国会计特色的表现，最后对其发展和未来也作出了预测。 关键词 ：会计特色 环境特殊性 国际 Abstract The special characteristics of features, generally refers to the performance of the unique things by color, style, and so on, and so inference
3、, the characteristics of Chinas accounting refers to the uniqueness of Chinas accounting of the office or style. From this issue has now been on 20 years of history ,but whether there are characteristics of Chinas accouting ,what are the features of such remains the eyes of the beholder,the wise see
4、 wisdom,embodied freely with China accounting academic atmosphere conducive to promoting Chinas Accounting schools progress and development, but some of them deserve our understanding and methods to re-examine and research.Chinas accounting characteristics of accounting theory circles have long been
5、 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, th
6、e accounting model is an abstract does not exist. China Accounting determines the special circumstances of Chinas accounting has its own characteristics. In this paper, differences in accounting environment to find the root cause of Chinas accounting features, and expounded on Chinas accounting characteristics and performance, the final also made their development and future projections. Keywords:accounting characteristics ,environmental,international
