摘要
我国应建立以政府利益导向为主 ,企业利益导向为辅的会计模式 ,实行政府主导型会计管理体制。会计模式的构成要素包括会计模式导向、会计管理体制、会计规范体系、会计信息系统和会计职业管理体系。
This paper is intended to argue for the government-oriented accounting model with governmental benefit superior to the enterpriser profit. It further explains the components of the accounting models, namely, accounting model orientation, accounting management system, accounting standards, accounting information system and an accounting professional management system.
出处
《河北师范大学学报（哲学社会科学版）》
2003年第4期42-45,共4页
Journal of Hebei Normal University(Philosophy and Social Sciences)
关键词
会计模式
会计模式导向
会计模式要素
an accounting model
accounting model orientation
accounting model components
