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Summary Of Accounting Mode

2011/1/17 11:00:00 36

The so-called accounting mode refers to all kinds of accounting activities under certain social environment.

Essential factor

A comprehensive description is made according to certain logic, which reflects the basic characteristics of various elements and the organic unity of their internal relations and structural forms.

Its constituent elements include: accounting target mode, accounting management mode, accounting standard mode, accounting mode, accounting report mode, accounting supervision mode and accounting education mode.

At present, there are mainly several modes:

1. investment led.

This model emphasizes the "GAAP" accounting, which is characterized by accounting standards.

Sociology

Professional bodies are responsible for the formulation.

It emphasizes that accounting standards serve investors, safeguard the rights and interests of investors, provide decision-making basis for investors, and help to evaluate the business performance of the enterprises.

The United States and Britain are typical representatives.

2. enterprise led.

Its characteristic is that the aim of accounting is to protect the interests of the company and to emphasize the rights of the enterprise.

Accounting standards start from safeguarding the interests of enterprises and serving the management of enterprises.

accounting

The method gives enterprises wide choice, accounting profession has great influence on accounting practice, accounting profession has a relatively high social status.

The Nordic countries such as Holland, Switzerland and Norway are typical representatives.

3. tax led.

Its characteristic is to emphasize accounting information for national tax service.

Tax law has great influence on accounting practice. Tax reporting is usually not allowed to be seriously divorced from financial statements. The amount of tax payment is generally adjusted on the basis of financial statements, and the tax profit is not less than the current profit on the financial statements.

France, Italy, Spain and Korea are typical representatives.

4. macro management oriented.

Its characteristics are the administrative regulations that have the greatest impact on accounting practice.

There are detailed accounting systems, administrative regulations are directly formulated by the government, accounting profession and academic bodies do not directly participate in the formulation of accounting system.

The purpose of accounting statements is to provide accounting information for plan management.

Uniformity, coercion and non selectivity in accounting methods are the main characteristics, with Czech, Slovakia and the former Soviet Union as typical representatives.