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法国作为大陆法系国家,在其经济发展过程中,形成了比较完整的适合本国经济特点和社会管理制度的会计管理体系。随着国际经济交流的深化和信息技术的快速发展,与其他国家一样,法国会计正面临着新的变革。本文拟就这方面情况作一介绍。一、法国会计规范体系法国会计规范体系主要由统一会计方案、商法、公司法、全国会计委员会和会计职业组织的指南以及会
As a civil law country, France has formed a relatively complete accounting management system suitable for its own economic characteristics and social management system in its economic development. With the deepening of international economic exchanges and the rapid development of information technology, like other countries, French accounting is facing new changes. This article intends to make an introduction in this aspect. First, the French accounting normative system The French accounting normative system consists of a unified accounting program, commercial law, company law, the National Accounting Committee and accounting professional organizations guidelines and meetings