会计本科毕业论文.doc

摘  要
特色即特征，一般是指事物所表现的独特色彩、风格等，依此推论，中国会计的特色是指中国会计所具有的独特之处或风格。从这一问题的提出至今已有20多年的历史，但对于中国会计是否有特色、有哪些特色等仍然是仁者见仁、智者见智，体现了我国会计学术界的自由争鸣气氛，有利于推动我国会计学的进步与发展，但其中的某些认识和方法问题值得我们重新审视和研究。随着国际经济一体化的发展，会计作为一门世界通用的商业语言，其国际化趋势日益加强。目前，中国正处于会计改革的关键阶段，如何在尽量吸收、采纳一些国际化的思想和方法的同时，把握和坚持会计的中国特色，使中国会计的国际化与本土化有机地统一起来，这是一个十分重要并迫切需要解决的现实问题。只有这样，才能把握中国会计改革的正确方向，建立起符合中国实际的会计体系。中国的会计特色，长期以来一直受到会计理论界的密切关注，特定的会计模式是建立在特定的政治、经济、法律、文化环境之上的，会计环境的特殊性决定了会计模式的特殊性，任何超越特定会计环境的抽象的会计模式是不存在的。中国会计的特殊环境决定了中国会计具有自己的特色。本文从会计环境的差异中寻找导致中国会计特色的根源，并阐述了中国会计特色的表现，最后对其发展和未来也作出了预测。

关键词：会计特色  环境特殊性  国际化

Abstract
The special characteristics of features, generally refers to the performance of the unique things by color, style, and so on, and so inference, the characteristics of China's accounting refers to the uniqueness of China's accounting of the office or style. From this issue  has now been on 20 years of history ,but whether there are characteristics of China’s accouting ,what are the features of such remains the eyes of the beholder,the wise see wisdom,embodied freely with China accounting academic atmosphere conducive to promoting China’s Accounting school's progress and development, but some of them deserve our understanding and methods to re-examine and research. As the international economic integration, development, and accounting as one the world's universal language of business, its international trend of increasing. At present, China is at a crucial stage of accounting reform, how to try to absorb, to adopt some international ideas and methods at the same time, grasp and adhere to accounting Chinese characteristics, the Chinese accounting internationalization and localization are organically united, which is a very important and urgent need to address practical problems. Only in this way can we grasp the correct direction of accounting reform in China and established in line with China's actual accounting system. China's accounting characteristics of accounting theory circles have long been the close attention of a specific accounting model is based on specific political, economic, legal and cultural environment on top of the accounting environment, the special nature of the decision of the special nature of the accounting model, anything beyond the specific accounting environment, the accounting model is an abstract does not exist. China Accounting determines the special circumstances of China's accounting has its own characteristics. In this paper, differences in accounting environment to find the root cause of China's accounting features, and expounded on China's accounting characteristics and performance, the final also made their development and future projections.
Keywords:accounting characteristics ,environmental,international

目录
摘要 ................................................................................................................1
一、对中国会计特色的不同认识................................................................. 4
（一）、关于中国会计特色讨论的简要回顾.............................................. 4
（二）肯定中国会计的特色性.....................................................................5
（三）中国会计的特色性不会阻碍会计的国际协调.................................5
二、决定中国会计特色的主要因素和具体分析...........................................6
（一）决定中国会计特色的因素.................................................................6
 （二）中国会计环境的具体分析.................................................................6
1．政治、经济环境...................................................................................6
2．法律环境...............................................................................................7
3．文化环境...............................................................................................8
三、中国的会计特色.......................................................................................8
  (一)、会计理论研究的中国特色................................................................ 8
   1、会计理论研究方法特色......................................................................9
2、会计理论构架特色.............................................................................10
（二）、宏观会计监管的中国特色...............................................................10
　1、会计工作管理体制.............................................................................10
2、会计核算规范制定权限..................................................................... 11
3、会计人员管理......................................................................................11
4、会计监督..............................................................................................11
（三）、会计实务处理的中国特色............................................................... 11
　  1、会计实务处理规范的特色..................................................................11
2、会计实务处理方法选择的特色..........................................................12
四、对中国会计特色的展望和预测
（一）、用发展的的眼光看待中国会计特色...................................................13
（二）、对中国会计特色的预测..............................................................14
五、结束语.........................................................................................................16
六、参考文献.....................................................................................................17