摘要
企业会计模式是对构成企业会计活动的各种要素按照一定逻辑进行综合描述，以反映各要素基本特征及其相互联系的有机整体。国家的经济制度、经济模式和经济发展水平等分别在不同层次上对企业会计模式产生影响。构建企业会计模式需要解决的几个问题包括：不同信息使用者之间信息需求的差异，信息客观性与相关性的背离，会计监督机制与内部人控制的矛盾。为了规范企业会计工作，提高会计信息质量，应该从以下几个方面着手建设企业会计模式：规范会计管理制度，完善会计信息系统，合理设置会计监督机制。
Accounting Model of Enterprise is the comprehensive description of each element which forming enterprise accounting practice accord to the logic, so as to reflect the basic character of every element and as a whole. The economic system, economic model and economic development standard of nation affects accounting Model of Enterprise on different levels. A few questions about Accounting Model of Enterprise include the variance among different information users' requirement, the clash of reliability and relevance, and the conflict between accounting supervision and insider. In order to regulete accouflting practice of enterprise and improve quality of accounting information, some work should to be done. It includes regulate system of accounting governance, improve accounting information system and set up accounting supervision system properly.
出处
《南开管理评论》
CSSCI
2000年第1期52-56,共5页
Nankai Business Review
关键词
企业
会计模式
会计信息
会计管理制度
accounting model of enterprise, accounting information
accounting control system
