论文部分内容阅读
德意志的现代化之路是一条以工业竞争力为基础的“赶超型”国家发展道路。德国的工业化引致了对制度的需求;在制度的不断调适过程中,工业化与制度演进实现了互动。就微观制度领域而言,这种互动通过一种名为“稳健主义”的会计惯例得到体现。“稳健主义”着眼于债权人利益的保护,是德国工业化资金积累的重要推动力量。由于适合德国国情,这一与以英美国家为代表的国际会计“主流”相悖的会计惯例不断强化并沿袭至今。制度特色是一国历史文化传统的产物,认识一国的制度特色不能持某种“中心论”的观点,而应在了解各国历史文化的基础上互为主体、相互对照,进而实现不同制度主体之间的相互理解、相互尊重与和谐共处。
The road to modernization in Germany is a “catching-up” national development path based on industrial competitiveness. The industrialization in Germany led to the demand for the system. During the constant adjustment of the system, the evolution of industrialization and system realized the interaction. In the area of micro-systems, this interaction is illustrated by an accounting convention called “robustness.” “Steadyism ” Focusing on the protection of the interests of creditors is an important driving force for the accumulation of capital in Germany’s industrialization. Because of its suitability for German national conditions, this accounting practice contrary to international accounting “mainstream” represented by the Anglo-American countries has been continuously strengthened and has been followed. Institutional characteristics are the product of a country’s historical and cultural traditions. It is not clear that the institutional characteristics of a country can hold a certain “centralism.” However, on the basis of understanding each country’s history and culture, it should take each other as the main body and cross each other to achieve different The mutual understanding, mutual respect and harmonious coexistence among the main body of the system.