摘要
法国的会计制度与中国的情形相近,其特定的会计法规体系内容,对于我国会计法规建设具有很明显的借鉴价值。通过中法会计法规特点与环境因素的对比思考,可就如何健全我国会计法规体系得到一些启示。
The accounting system of France is close to the situation of China, its particular contents in accounting laws system has the obvious value of drawing lessons certainly, for the construction of accounting laws in our country. This text puts forward some apocalypses and suggestions, having a foothold from actual state of the nation to perfect accounting laws system of our coun- try, through comparative analysis on the characteristics and environmental factors of accounting laws.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2007年第8期70-74,共5页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
基金
财政部重点科研课题项目"会计法规体系问题研究"(批准号2003KJA002)的部分研究成果
关键词
会计法规体系
特征
比较
Accounting Laws System
Characteristics
Comparison
