论会计环境的差异及其对会计制度的影响:中德比较

不同的国家具有不同的会计环境，从而衍生出不同的会计制度。中德两国在政治经济体制、法制环境、社会文化环境上都存在一定的差异，从而有了两国会计制度上的不同程度的差异。通过这种比较，为我国如何改善会计环境、健全会计制度提供了一定的启示和借鉴。

An Approach Into the Accounting Environment's Effect on Accounting System: Comparing China with Germany

Due to the different accounting environments, there are diverse accounting systems. There are some differences in political and economic system, legal system, social and cultural environment between China and Germany which result in the differences in accounting system. By comparing, we can get some inspirations and experiences for improving the accounting environment and accounting system in China.