accounting model analysis - the u.s. accounting model of the enlightenment（会计模式分析-美国会计模式的启示）.docVIP

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accounting model analysis - the u.s. accounting model of the enlightenment（会计模式分析-美国会计模式的启示）.doc

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accounting model analysis - the u.s. accounting model of the enlightenment（会计模式分析-美国会计模式的启示）

Accounting model analysis - the U.S. accounting model of the Enlightenment [Abstract]: accounting model is described in accounting practices, the study by the accounting model of China’s accounting development. This mode of study from an accounting purpose and significance of the factors accounting model, the U.S. accounting model study of the Enlightenment and learn from such areas are discussed. [Keywords]: accounting model factors enlightenment an American model, the purpose and significance of the accounting model is national in economic development and the ongoing accounting practice lessons learned, is a form of stereotyping. China’s accounting practices with guidance and reference. Second, the accounting model of development and its impact factor (an accounting model definition: Briefly expressed as a model in the form of accounting practice, it is the practice of accounting has been finalized and the general description, but does not exclude the countries belonging to the same accounting model accounting practice, there are still some non-fundamental differences. (B accounting development model: macro-economic model, micro-economic model, the independent category trends, the harmonization of accounting trends. (C accounting model of factors: the legal system, corporate sources of funding, political and economic ties, cultural factors. Third, the U.S. accounting model study of the accounting practices of the United States is the world’s most influential system of accounting. The basic features of ‘generally accepted accounting principles.’ (One in the official support and intervention by the private sector in formulating accounting standards in 1933 and the U.S. Congress in 1934 passed the lt;lt;Securities Lawgt;gt; and lt;lt;Securities Exchange Act ofgt;gt; the Federal Government under the lt;lt;Securities Exchange Actgt; gt; set up the Securities and Exchange Commission, which authorized the securities traded companies and