会计精神具有比较优势,会计精神优势可分为会计个体精神优势、会计群体精神优势以及会计行业精神优势,会计精神优势的基本衡量标准应包括政治成熟度、道德成熟度、心理成熟度和智慧成熟度,基于传统的成熟度模型会计精神优势的具体实践可分为五个级别,会计精神优势需要开发和培育。 Accounting spirit has the comparative advantage. The advantages of accounting spirit can be divided into the mental advantages of accounting individual, the spiritual advantages of accounting group and the spiritual superiority of accounting profession. The basic measurement of the advantages of accounting spirit should include the political maturity, moral maturity, psychological maturity and wisdom maturity The specific practice based on the traditional maturity model accounting merit advantage can be divided into five levels, and the accounting merit superiority needs to be developed and nurtured.