会计模式问题愈来愈为会计理论界重视。然而,对于“什么是会计模式”却众说纷纭,莫衷一是。笔者就此谈点刍荛之见。模式即模型,指事物的规范形式。形式取决于内容,而内容必须借助于一定形式加以体现。因此,通过模拟事物的表达形式,可以进而把握事物本身。实践证明,无论是具体的还是抽象的客观事物,均能以定量化或定性化的模式加以描述。量化的事物,拥有其具体的数量关系模式;勾勒抽象的客观事物,同样可以创立定性的抽象表达模式。会计是一客观事物,无疑可以塑造表达的会计模式。会计模式是会计这一客观事物的规范表现形式。会计是一个过程,即会计活动,包括理论活动和实践 The problem of accounting model is more and more important for accounting theory. However, there is no consensus on what the accounting model is. I talk about this advice. Model is the model, referring to the canonical form of things. The form depends on the content, and the content must be represented by means of a certain form. Therefore, by simulating the expression of things, we can further grasp the thing itself. Practice has proved that both concrete and abstract objective things can be described quantitatively or qualitatively. Quantified things, with its specific quantitative relationship model; outline abstract objective things, the same can create a qualitative abstract expression. Accounting is an objective thing that can undoubtedly shape the accounting model of expression. Accounting mode is the standard form of accounting for this objective thing. Accounting is a process, accounting activities, including theoretical activities and practices