Accounting as a kind of economic management activity, is the product of the particular social environment, with specific national political, economic and cultural background is inseparable. This article mainly from the accounting model perspective U.S. accounting, and talk about it for our accounting model for reference.
As an economic management activity, accounting is a product of the certain social environment and it has a close relationship with certain country's politics, economic,civilization, etc. this passage analyzes US accounting mainly from a pattern of accounting .And according to it, I talk about its reference for our own country's accounting pattern.
Accounting as an economic management activities, is the product of a particular social environment, and the specific national political, economic, cultural and other background are inseparable. This paper mainly from the angle of accounting mode accounting analysis of the United States, and discuss its to our country draw lessons from a meaning of accounting mode.