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法国会计
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  french accounting
    Analysis of French Accounting Model and Its Enlightenment for China
    法国会计模式的分析及对中国的借鉴
短句来源
    View of Chinese Accounting Compared with French Accounting
    中国会计与法国会计比较之我见
短句来源
    The paper analyzes the characteristics and influencing factors of the French accounting model and introduces some suggestions for perfecting China's accounting pattern based on the experience of the accounting reform in France since 1996.
    该文分析了法国会计模式的特点和影响因素 ,认为法国会计模式与中国会计模式存在相似之处 ,并借鉴法国 1 996年以来会计改革的经验 ,对完善我国会计模式提出了建议
短句来源
    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.
    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。
短句来源
  french accounting
    Analysis of French Accounting Model and Its Enlightenment for China
    法国会计模式的分析及对中国的借鉴
短句来源
    View of Chinese Accounting Compared with French Accounting
    中国会计与法国会计比较之我见
短句来源
    The paper analyzes the characteristics and influencing factors of the French accounting model and introduces some suggestions for perfecting China's accounting pattern based on the experience of the accounting reform in France since 1996.
    该文分析了法国会计模式的特点和影响因素 ,认为法国会计模式与中国会计模式存在相似之处 ,并借鉴法国 1 996年以来会计改革的经验 ,对完善我国会计模式提出了建议
短句来源
    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.
    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。
短句来源
  “法国会计”译为未确定词的双语例句
    On the research and use for reference of the accounting model of France
    法国会计模式研究及借鉴
短句来源
    Enlightenment That France's Accounting Environment and Accounting Mode Improve to the Chinese Accountant
    法国会计环境与会计模式对中国会计变革的启示
短句来源
    In the development of these schemes, France's accounting code has played an important role, particularly from the end of the 19th century to the beginning of the 20th century.
    在这些方案发展过程中,法国会计方案起了重要作用,尤其是在19世纪末期到20世纪的期间。
短句来源
    The Reform of France's Acounting System and Enlightenment to China's
    法国会计体制的改革及其对中国会计改革的启示
短句来源
    View of the Accounting Internationalism In French
    法国会计国际化改革及其启示
短句来源
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  french accounting
State versus Market: Contending Interests in the Struggle to Control French Accounting Standardisation
      
The paper concerns the struggle between different interest groups to control or significantly influence the objectives, institutional arrangements and processes of French accounting standardisation.
      
The Development and Decline of Law in French Accounting Regulation
      


The author of the article analyses the causes and main contents of the accounting model of France, and from the main characteristics of the accounting model of France and the actuality of the accounting reform in France he concludes that for the future in the accounting reform china should place an emphasis on organization adjustment and internationalization.At the same time, China should reform its administrative system of accounting criterion and establish the legal status of its accounting criterion.

本文通过对法国会计模式的成因及其主要内容的分析 ,从法国会计模式的主要特征及近年来会计改革的现状中 ,得出我国今后一段时期会计改革的重点应放在机构调整与国际化方面 ,同时改革会计规范行政化制度 ,确立会计规范的法律地位。

The paper analyzes the characteristics and influencing factors of the French accounting model and introduces some suggestions for perfecting China's accounting pattern based on the experience of the accounting reform in France since 1996.

该文分析了法国会计模式的特点和影响因素 ,认为法国会计模式与中国会计模式存在相似之处 ,并借鉴法国 1 996年以来会计改革的经验 ,对完善我国会计模式提出了建议

China Ministry of Finance has finished the great reform of new round to the accounting system since two years ago. We should establish the system that the modern accounting system with distinct Chinese characteristics, make newly to already meet our country's current politics, economy, law and culture every environmental factor, make accounting system and international accounting convention of our country link up again. In order to achieve this purpose, we must pay close attention to other countries while carrying...

China Ministry of Finance has finished the great reform of new round to the accounting system since two years ago. We should establish the system that the modern accounting system with distinct Chinese characteristics, make newly to already meet our country's current politics, economy, law and culture every environmental factor, make accounting system and international accounting convention of our country link up again. In order to achieve this purpose, we must pay close attention to other countries while carrying on the reform, the accounting system of the country especially close to our country in social system and social tradition is reformed. In the western countries, it is France that is most close to our country, so there is very great enlightenment to our country in the reform of the accounting system of France in the past several years.

近两年来中国财政部完成了对会计制度新一轮的重大改革,提出要建立具有中国特色的现代会计制度,使新的制度既适应我国现行的政治、经济、法律及文化各环境因素,又要使我国的会计制度与国际会计惯例衔接。为了达到这个目的,我们在进行改革的同时,就必须要关注其他国家,尤其是在社会制度方面和社会传统方面与我国相接近的国家的会计制度方面的改革。而在西方国家中,与我国最为接近的就是法国,因此近几年法国的会计制度改革对我国有很大的启发性。

 
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