为适应加入WTO后与国际会计接轨,我国的会计模式选择应借鉴英美模式的欧洲大陆模式,根据我国的国情选择特有的中国会计模式:会计准则的制定仍坚持以政府为主,适当听取民间团体的建议;会计目标以保护债权人的利益和增加税收为主;在会计教育中贯彻“公允”观念。 In order to adapt to the international accounting after China’s accession to the WTO, China’s accounting model should learn from the model of the European continent model, according to China’s national conditions choose a unique Chinese accounting model: the development of accounting standards still adhere to the government-based, appropriate to listen to civil society The accounting objectives to protect the interests of creditors and increase tax-based; implement the “fair” concept in accounting education.