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一 1、会计,作为一种以提供财务信息为基本内容的社会经济管理活动,在不同区域、不同国家,在不同的社会经济环境中,在不同历史时期,都显现出不同特色。这种差异,正是人们探讨会计模式命题的前提和基础。二 1、模式即模型,指事物的规范形式。形式取决于内容,而内容必须借助一定形式加以体现。通过模拟事物的表现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。
1. Accounting As a social and economic management activity based on the provision of financial information, it shows different characteristics in different regions, countries and socio-economic environments and in different historical periods. This difference is exactly the premise and basis for people to explore the proposition of accounting model. Second, the model is the model, referring to the canonical form of things. The form depends on the content, and the content must be represented by some form. By simulating the manifestation of things can then grasp the thing itself. Practice has proved that both concrete and abstract objective things can be described quantitatively or qualitatively.