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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。
Due to economic, political, cultural and legal environmental factors, French accounting is unique in many aspects and international coordination of French accounting is no exception. This paper analyzes the motivation of France actively participating in the internationalization of accounting, emphasizes on the process and characteristics of internationalization of accounting in France, discusses the problems that France faces in the internationalization of accounting, and points out the reference of French experience to the internationalization of accounting in our country.