What are the characteristics of the so called German model

China's economic development should not choose the "American model" dominated by the tertiary industry, but should choose the "German model" dominated by high-end manufacturing - this is a popular argument nowadays. This statement is related to the adjustment of China's economic policy in recent years.

Real estate, Internet industry, education and training and other industries have been subject to policy adjustments, and then affected to varying degrees, and these all belong to the service industry, that is, the tertiary industry, so there is the above-mentioned "American model" and "German model" said.

The "German model" dominated by high-end manufacturing is out of imagination

There is a basis for the fact that the U.S. economy is dominated by the service industry, which accounts for about 80% of the U.S. GDP. And what about Germany? The service sector accounts for more than 70% of GDP, which means that agriculture and industry account for less than 30% of GDP, not to mention high-end manufacturing in the secondary industry.

The German model dominated by high-end manufacturing "has no basis, and the difference between the proportion of the service industry in the economy of the United States and Germany is far less than imagined." Moreover, the share of German industry in GDP has fluctuated in recent years. The lowest point was in 2009, and in 2019 there was the second lowest, down nearly 1 point from the previous year, and there was no significant advantage over the 19% in the United States.

In fact, the service industry in Britain, France, Japan and Germany accounts for about 70%, regardless of the difference. The EU's overall service sector accounts for more than 66% of GDP, with little internal disparity, and Germany's ranking is not low. Germany's high-end manufacturing industry is well developed, but only relatively.

The world's major developed countries have a very strong foundation in high-end manufacturing, and even Switzerland, a financial country, is also very good at high-end manufacturing.

What is the "German model of high-end manufacturing"? There is only a developed country model with a high proportion of tertiary industry, and the difference between countries is nothing more than the detailed differences in industrial structure, some service industries account for a higher proportion, and some industrial sectors are stronger, and the commonalities are far greater than the differences.

The so-called "German model" refers to the German social market economic model formed after World War II. In a nutshell, the "German model" combines the full play of market competition mechanisms with strong state intervention, focuses on the organic unity of efficiency and fairness, and advocates a "third way" or "middle way" between traditional capitalism and socialism. This development model should not only give full play to individual freedom, creativity, and competitiveness, but also pay special attention to adjusting the distortion of fairness brought about by market competition with social policies and social security with high taxes and high welfare, so as to achieve the organic integration and unity of the market, the state, and society.

This model is also known as negotiating or deliberative capitalism and "European welfare capitalism".

1) Implement the management mode of employee participation in enterprise management. Germany can be said to be the best country that implements the enterprise management system of employee participation in the imitation of the Western Ant High Country, which is also a major reason for the rapid economic development of Germany after Zhan. The effect of employee participation in the management of enterprises in Germany is very obvious:

First, the relationship between labor and management is harmonious. Second, labor productivity has been greatly improved. Third, we can draw many suggestions from the workers on improving the operation and management of enterprises.

2) Produce exclusive products that are not stuffy and have competitors. According to the American magazine "Happiness", about 30% of Germany's exports are exclusive products that have no competitors in the international market, and their ** is determined by German exporters. (3) Adhere to the road of marketing internationalization.

Being good at establishing its own branches (generally sales and service organizations) in foreign markets is another major feature of German business management. (4) Product-based customer-oriented style. The customer-first principle of American management tends to focus on active marketing research and planning, while effectively dealing with customer complaints.

For the Germans, the best and most durable products, as well as the strengthening of after-sales service, are the secrets to attract customers.

Answer]: Germany's social market economy model is based on the market economy, but it is not a laissez-faire market economy, but a socially guided market economy. A laissez-faire market economy can lead to monopolies, unfair distribution and social instability.

The solution is to restrict monopoly, achieve competition, and promote social fairness, stability, and efficiency under the constraints of the state and the law. The social market economic system is designed according to this assumption, including an effective competition order, limited intervention and social equity.

Effective competitive order.

Effective competition order is the most important principle of the social market economy, and it is regarded as the core of the social market economy. The competitive order includes at least the following two aspects: one is an open market, and the other is a free agreement.

The enforcement of the principle of competition must be protected by the principle of law. Germany's Anti-Restriction of Competition Act, the Anti-Unfair Competition Act, and the Discount Act have constrained monopolistic behaviors in the social market economy and the competition order has been relatively stable.

Limited interventions.

In the question of the state and the market, the principle of the German social market economy is that the state should intervene as little as possible and give only limited intervention. The limited intervention of the State plays a major regulatory role in a market economy and provides the general framework for the functioning of the market. **Limited interventions include:

a ** Committed to currency stability; b Prudent use of expansionary fiscal policy, generally maintaining a broad balance of payments; c. Regulate industrial transformation by using active, indirect adjustment of industrial organization and industrial structure policies.

Social equity. While emphasizing efficiency, the social market economy also attaches importance to social balance and social progress. The pursuit of social equity and progress in the goal of economic growth is the true meaning of the social market economy.

In Germany, social equity is more fully embodied as an institutional principle. Promote social fairness through wealth distribution; Social security for all.

The social market economy model has been challenged.

Since the 90s of the 20th century, the social market economic model has shown many defects and has been greatly challenged, which are mainly reflected in the following aspects: (a) economic globalization has reduced Germany's economic competitiveness and increased unemployment; b High standards of social security have become a burden for economic growth, while high welfare has affected people's motivation to work and demotivated economic growth; c**Monetary policy implementation is stretched thin; d Germany's enterprise organization and management mechanism is degraded, the industrial structure adjustment is slow, the regulation is rigid, and the lack of flexibility.

1. The external environment of German accounting.

Among the Western countries, Germany is famous for its social and social market economy. Among the accounting models of various countries, the German accounting model has unique characteristics, which is highlighted in the fact that the accounting system and practice are deeply influenced by the company law and tax law, emphasizing that the accounting treatment and financial reporting are oriented to the company, protecting the interests of the company, and the accounting procedures and methods have the characteristics of uniformity. The German accounting model has had a great influence on the Netherlands, Switzerland, Sweden, Israel, Denmark and other countries, and the accounting models of these countries are usually referred to as the "German accounting model" in international accounting.

The formation of accounting models in various countries is the result of the joint action of a variety of external environmental losses or environmental factors, and the environment determines the specific content of the accounting model. To study a country's accounting, it is important to first analyze the environmental factors it faces. The following is an analysis of the economic, legal and cultural environment that has a profound impact on German accounting, with a view to gaining a deeper understanding of German accounting.

1. Economic environment.

1) The "social market economy" model.

Germany practices a "social market economy", a "third way" that is different from both the laissez-faire capitalist market economy and the centrally planned socialist economy. Under this economic model, the function of the state is to maintain good order and keep the economy running within a given framework. The state should establish various laws that are compatible with the social market economy in order to ensure economic operation.

Therefore, the German accounting standards are mainly formulated by **, which has strong rigidity.

2) A well-developed banking system and a relatively immature market.

Germany's control over the banking industry is much looser than that of the United Kingdom, the United States and other countries, and the banking industry has achieved unprecedented development. Banks in Germany are commercial banks, investment banks and investment trusts under one roof. Some of the major banks influence and control the financial system of the entire country.

They provide a complete set of financial services to enterprises, the vast majority of the first trading business is operated by banks rather than investment companies, and the vast majority of the capital of the country's industrial enterprises is also provided by banks.

In contrast, Germany's ** market does not match the position of the German economy in the world economic system. Between 1975 and 1990, only about 5 percent of external funds were raised by German companies through issuance. During these fifteen years, the amount of issuance was about 6 billion marks per year, and the total market value of the gross national product was only that, compared to that of the United States.

Although the German market has developed greatly in recent years, its market is still difficult to compare with the impact of the banking industry on the economy.

Since banks have their own channels to obtain all the information they need about their operations, and the power of investors is relatively weak, there is little pressure on companies to enhance the usefulness of their financial reports and disclose more detailed information to meet the needs of a wider range of report users. The developed banking industry inevitably makes German accounting mainly aimed at protecting the interests of banks and adopts the principle of excessive prudence in accounting.

German accounting is a unique accounting model with distinctive features:

1.In terms of accounting work specifications, there is no single accounting standard in Germany.

Its accounting norms are adopted by ** through the Corporations Act.

Tax Law, Commercial Law

, that is, "codification of accounting standards";

2.In terms of accounting management system, through the legislative Lutuan procedure, the national accounting work is jointly led and managed by ** and non-governmental accounting groups, but the status of accounting groups is relatively low and the role is small;

3.In tax accounting, tax accounting and financial accounting are required.

** requires that the accounting procedures and accounting treatment methods used for tax purposes must be consistent with the accounting procedures and accounting treatment methods used by enterprises in preparing financial statements;

4.In Germany, both corporate and tax law promote soundness as a basic principle of business; The essence of the stability of German accounting is to make enterprises legally "underestimate profits" and "conceal assets";

5.German firms adhere to the historical cost accounting model, which is another reflection of the dominance of conservatism in German accounting.

6.German accountants are less receptive to IAS due to their low participation in the IASB and the fact that German accounting itself has many distinctive features.

2. The impact of the German accounting environment on the German accounting model.

Accounting in a country is born and developed on the basis of its socio-economic and cultural environment, which determines the specific content of the accounting model, and German accounting is no exception

a) "Social market economy.

Institutional influence.

Germany's "social market economy" arose out of the two chaotic wars.

It is a "third way" that is different from both the laissez-faire capitalist market economy and the centrally planned socialist economy. The supreme guiding ideology of the social market economy is the concept of "competitive order," and the competitive order cannot be created and guaranteed by the natural economic order alone or by the legal order of the state alone, but should be combined with the power of the state's order policy to safeguard the free market economy. The state is responsible for order and policy here, and the state must establish various laws that are compatible with the social market economy in order to ensure economic operation.

Accounting is used to manage the economic activities of a business.

An effective means, of course, also fully embodies this "concept of order", ** and the non-governmental accounting group jointly lead and manage the national accounting work: ** try to pass the law to provide for the accounting treatment of all economic operations of enterprises, such as the German "Company Law", "Tax Law", "Commercial Law" all contain strict accounting regulations. There are two main accounting professional groups in Germany:

Association of German Economic Inspectors and Association of Economic Inspectors. The German Association of Economic Inspectors, similar to the AICPA in the United States, was established in 1932 under the relevant provisions of the Companies Act of 1931. The Association is primarily concerned with technical issues in financial accounting and the promotion of the economic interests of the accounting profession.

However, the German accounting profession is weak and lacks influence, and many aspects are still regulated by law, and the legal guarantee function is strict.

Germany is Frankfurt, which is the capital and largest city of Germany, the largest financial center in Germany and the largest economic center in Germany.