从世界范围看,典型会计模式的参考框架为法德与英美模式。已有理论着眼于两大会计模式的文化差异、法系差异、资本市场差异等,差异化视角下两大模式各具合理性。如果做无差异研究,即单纯从制度经济学视角来解析,两大模式体现了不同的会计产权结构,法德模式为分配性结构、英美模式为生产性结构,进而诠释了不同的经济学效率。尽管欧盟会计协调的未来具有不确定性,但会计制度安排总的变迁趋势应该是一种增长模式的演化与改进,会计准则国际趋同是以会计模式的经济学效率为标准,这可以成为会计准则国际趋同的经济学内涵,同时也揭示了会计制度供给的一般框架。 From a global perspective, the typical frame of reference for the accounting model for France and Germany and the Anglo-American model. There are theories that focus on the cultural differences, legal system differences and capital market differences between the two accounting models. Each of the two major models is rational under a differentiated perspective. If there is no difference research, that is, it is simply analyzed from the perspective of institutional economics, the two models embody different structures of accounting property rights. The French-German model is the distributional structure and the Anglo-American model is the productive structure, thus interpreting different economic efficiencies . Although the future of EU accounting coordination is uncertain, the general trend of changes in accounting system arrangements should be the evolution and improvement of a growth model. International convergence of accounting standards is based on the economic efficiency of accounting models, which can become an accounting standard The economic connotation of international convergence also reveals the general framework of the supply of accounting system.