Germany's Accounting Environment and Accounting Model: the Enlightenment to China's Accounting Reform

With the development of economic globalization and accounting internationalization, international accounting has become a major concern of various countries. As a chief member of EU, which is an important trade partner of China, Germany has a unique model of accounting, stemming from her unique market economy system and national culture setting. Making good study and use of the German experience in the development of the accounting system will benefit the internationalization process of China's accounting, and bring inspiration to China's accounting reform.