View of the Accounting Internationalism In French
- 管理学院－已发表论文 
由于经济、政治、文化和法律等环境因素的影响,法国会计在许多方面具有独到之处,法国会计的国际协调也不例外。本文分析了法国积极参与会计国际化的动因,着重介绍了法国会计国际化的进程及特征,探讨了法国在会计国际化中面临的问题,并指出了法国经验对我国会计国际化的借鉴意义。As a result of being affected by the special environmental factors, such as economy, politics, culture, law and so on, French accounting is particular in many aspects, so does the accounting internationalism in French. This paper has analyzed the reason that why French participated in the Accounting Internationalism, and has emphasis on the progress, characteristics and problems of the French accounting internationalization. On this basis, some suggestions about Chinese accounting internationalization are put forward.