模式,是指对事物结构特征的一般性的抽象描述。会计核算制度模式指会计核算制度体系结构的基本框架,它是会计核算制度体系本质特征的体现。我国现行会计核算制度模式的基本要点可以归结如下: 一、立足于高度集中统一的计划产品经济体制高度集中的计划产品经济体制,决定了一切经济工作的计划统一性,会计核算制度也不例外,它集中体现了国家在全国范围内能管理国民经济和直接干预企业经济活动的要求。这样,国家一方面可以通过对会计核算制度的强制执行来获得企业完成国家经济计划的基本情况,达到直接控制企业的目的;另一方面可以通过企业会计核算以提供统一的经济信息,指导国家经济发展。在这种特定环境和条件下形成的会计核算制 Pattern refers to the general abstract description of the structural features of things. Accounting system model refers to the basic framework of the accounting system architecture, which is the embodiment of the nature of the accounting system reflects the system. The basic points of the current accounting system model in our country can be summed up as follows: First, based on highly centralized and unified planned product economic system, the highly centralized planned product economic system determines the unification of all economic plans and the accounting system is no exception. It focuses on the requirements of the state in managing the national economy nationwide and directly intervening in the economic activities of enterprises. In this way, on the one hand, the state can obtain the basic conditions for the completion of the state economic plan through the enforcement of the accounting system and achieve the purpose of direct control over the enterprise; on the other hand, it can use enterprise accounting to provide unified economic information to guide the national economy development of. The accounting system formed under such specific circumstances and conditions