会计现代化的模式究竟如何,是一个仁者见仁,智者见智的问题。由于理解、着重点的不同,会推出不同的模式,但在总的特征内涵上应该是一致的。我们在此想提出一个不成熟的模式概述。我们认为,会计现代化的模式是通过会计人员思想的转变,会计组织的合理化,科学方法的吸收,会计手段和会计人员素质的提高,使会计部门工作的重点由传统财务会计的反映、评价、监督、保护转到直接与管理结合,增加管理会计成分,参与事前的预测、决策、计划和事中的控制、分析、核算及事后的检查、考核和评价。由着重事后变为着重事 What exactly is the mode of accounting modernization is a matter of benevolence for the benevolent and wisdom for the wise. Due to differences in understanding and focus, different models will be introduced, but they should be consistent in terms of their overall characteristics. We would like to present an outline of an immature model. We believe that the model of accounting modernization is through the transformation of accounting personnel’s thinking, the rationalization of accounting organizations, the absorption of scientific methods, the improvement of accounting methods and the quality of accounting personnel, so that the focus of the accounting department’s work is reflected by traditional financial accounting, evaluation, and supervision. The combination of protection and direct management has led to an increase in management accounting components, participation in advance forecasting, decision-making, planning and control of events, analysis, accounting, and post-examination, assessment and evaluation. From a focus on matters afterwards