法国会计环境与会计模式对中国会计变革的启示

Abstract

随着全球经济一体化和会计国际化发展 ,国际会计问题成为各国关注的焦点。欧盟是中国的主要贸易伙伴 ,而法国又是欧盟的核心成员 ,法国独有的私人工商企业体制与民族文化环境 ,形成了拉丁会计的稳健与保守的会计模式。研究和借鉴法国会计发展之中的可取之处 ,有利于我国会计的国际化进程 ,从而谋求最大国家利益 ,对我国会计变革有所启示。

With economic integration and accounting internationalization global develop, the international accounting problem becomes the focus that various countries pay close attention to. European Union is a principal trade partner of China, and France is key members of European Union, the unique private system of industrial and commercial enterprises in France and national cultural environment, have formed the Latin accountant's sane and conservative accounting mode. The desirable place that study and draw lessons from a French accountant while developing, help the internationalized process which my Congress counts , thus seek the largest country's benefit , count and improve the enlightenment to some extent to our Congress .