中越会计模式的比较与启示

会计模式是对某一国家或地区会计行为的综合性概括，并反映出不同国家或各地区在财务核算及管理方面的差异。近年来，我国与越南经贸往来频繁，本文通过对中越会计模式的比较研究，分析两国在会计理论及实务领域异同，对增进双方在会计及经贸领域的合作具有重要意义。

The Comparison of Accounting Models between China and Vietnam and It's Revelation

Accounting model is the comprehensive generalization of accounting behaviors for a country or region, it reflects the differences of financial accounting and management in different countries or regions. It is greatly significant for bilateral cooperation between China and Vietnam in accounting and economy and trade fields to research and compare the accounting models, analyze the accounting theories and practices of these two counties since the economic and trade ties between China and Vietnam are getting closer and closer.