会计作为经济管理的一部分,作为一门社会科学,它必然受到国家的政治、经济、法律、教育、文化等诸多社会环境的影响,从而使各国会计产生一定的差异。当一个国家的会计与其他国家相比表现出较大差异并形成自己独特的风格时,就是会计的特色。我国的会计在其变革中已形成了鲜明的特色,这是毋容置疑的。但在以往的研究中,人们更多的是关注微观 Accounting as a part of economic management, as a social science, it must be influenced by the social environment such as politics, economy, law, education and culture of our country, so that the accounting of different countries will produce some differences. When a country’s accounting shows a large difference compared with other countries and form their own unique style, is the accounting characteristics. It is indisputable that our country’s accounting has become a distinctive feature in its transformation. However, in previous studies, people focused more on microeconomics