会计模式是对一定国家或地区的标准化会计实践活动的综合或描述，被描述的要素主要包括；一定国家或地区的会计管理体制，会计准则或会计制度的制订与实施，会计信息的披露制度，会计监督体制等。不同的国家和地区具有不同的国情、会计处理程序和经济发展速度，从而形成了各具 The accounting model is a comprehensive or description of the standardized accounting practice in a country or region. The elements to be described include: the accounting management system, the formulation and implementation of accounting standards or accounting systems, the disclosure system of accounting information, Accounting supervision system. Different countries and regions have different national conditions, accounting procedures and the speed of economic development, thus forming various