一会计模式,作为一种理论抽象,它是一种模型或形式,是指导会计人员开展会计工作的规范和准则。从狭义上看,它是指会计核算模式,其构成要素包括如下三个层次,即模式的理论依据——资本保持理论、会计准则和具体的帐务处理方式和方法。各个会计模式奉行何种资本保持理论,就要遵循与之相适应的会计准则和相应的帐务处理方式方法。因此在上述三个层次中,前者决定后 An accounting model, as a theoretical abstraction, is a model or form that guides accountants in the norms and guidelines for accounting work. In a narrow sense, it refers to the accounting model, which consists of the following three levels, namely, the theoretical basis of the model - capital preservation theory, accounting standards and specific accounting treatment methods and methods. The various accounting models to pursue what kind of capital preservation theory, we must follow the corresponding accounting standards and the corresponding accounting methods. Therefore, in the above three levels, the former decided later