综观近几年出版的会 计书刊发现:在很大程度 上,我国会计研究已从传 统的重定性研究的桎梏中 挣脱出来,走在一条理论与实践相结合的求实的道路上。其标志之一就是会计模式研究的受青睐。笔者对此谈点已见。 一、目前会计模式研究中存在的问题 概括地说,目前我国会计模式的研究 Looking at the accounting books and publications published in recent years, we find that to a large extent, our accounting research has broken away from the shackles of the traditional re-qualitative research and is on a realistic and realistic path combining theory and practice. One of the hallmarks of the accounting model is the study of all ages. I have talked about this point. First, the current problems in the study of accounting model In a nutshell, the current accounting model in China