| 对于我国管帐形式构建的成绩一向是学界商量较多的课题之一。法国事号称是“筹划经济”作得最好的本钱主义国度，法语毕业论文，法国管帐形式所处的社会情况在许多身分方面与我国非常类似，法语论文题目，好比高度集权的政治传统决议国度在管帐律例制订中的主导位置预会计轨制和准则的同一性特点；崇尚个人主义的文明传统决议了管帐人员对同一的管帐轨制的无争议屈服性；当局对经济停止同一计划与微观调控的经济传统决议了管帐律例轨制的办事对象是当局对经济全体掌握的需求，等等。本论文从对法国管帐形式的剖析动身，将其与我国管帐形式现状停止全方面的比较，鉴于我国新准则实行配景下现存管帐形式与法国管帐形式的社会作用身分的类似性，联合我国管帐实务的现实情形，提出以对法国管帐形式的无益自创来优化我国管帐形式的相符我国国情的建议与假想。本论文彩用文献法、比拟剖析法、身分剖析法、综合研究和专题研究相联合等办法，在运用收集资本和藏书楼资本的基本上，汇集剖析中外文献材料，确立研究框架，并将实际研究和理论数据无机联合起来，得出终究结论。笔者以为作用中法两国管帐形式的情况身分在文明与传统、政治司法系统、微观经济情况、资金供给者、管帐尺度化治理、内部情况与作用等六个方面存在着惊人的类似的地方，进而提出中国管帐形式对法国经历的自创1。对公司分离实施以管帐准则和税务处置为导向的管帐轨制来处理国际化与国度化的抵触；2。按“帕累托改良”渐进地停止管帐尺度的国际趋同；3。请求管帐信息对外部治理的相干性；4。进一步增强管帐律例的强迫同一性；5。勉励成长社会义务管帐。 Abstract: On the construction of China's accounting form performance has always been a topic of academic discussion is one of the more. France is known as "planned economy" as the best of the capitalist countries, French accounting form the social situation in many of these factors and our country are similar, like highly centralized political tradition resolution country in formulating accounting regulations in the dominant position of the pre accounting system and principle of the same characteristics; advocating the cultural tradition of the individualism determines the accounting personnel of the same accounting system non controversial yield; authorities on economic stop with a plan and micro regulation of the traditional economy decided the accounting statutes system of rail service object is the authorities of the economy of the overall control of the demand, and so on. This thesis start from the analysis of French accounting form, the with the status quo of China's accounting stop comparison of all aspects of, in view of the new principle in our country implement background existing accounting pattern and French accounting forms of social influence factors of similar, combined with China's accounting practices of the reality of the situation, put forward to the French accounting form useless created to optimize China's accounting form consistent with the situation of our country and imaginary. The color with the literature method, analogy analysis method, factor analysis method, comprehensive research and thematic research phase combination approach, based on the application of network resource and library capital pooled analysis of Chinese and foreign literature materials, established a research framework and the practical research and theoretical data no machine together, draw the conclusion after all. I think which affect the form of the Sino French accounting identity in the six aspects of civilization and tradition, political and judicial system, macroeconomic situation, the supply of funds, accounting scale governance and internal situation and influence are strikingly similar place, and puts forward the China accounting form of the French created 1. The enterprise implementation of the separation of the accounting principles and tax disposal oriented accounting system to deal with international and national conflict; 2. According to the "Pareto improvement" gradually stop the international convergence of accounting standard; 3. Coherence request accounting information external governance; 4. To further enhance the accounting regulations of the same force; 5. Encourage the growth of social responsibility accounting. 目录: 摘要 4-5 Abstract 5 引言 8-9 第一章 文献综述 9-13 一、会计模式的涵义 9 二、国外学者对法国会计模式的划分 9-10 三、国内学者对法国会计模式及借鉴的探讨 10-12 四、局限性与不足 12-13 第二章 法国会计模式近况 13-24 一、会计制度体系源于法学而非独立的会计概念框架理论 13-14 二、强制执行具有法学效力且高度统一的会计总方案 14-15 三、会计管理体制与会计职业界 15-17 四、以法令的形式要求公司提供具体的社会责任会计报表指标 17 五、通过合并会计与公司会计相分离来解决会计国际趋同问题 17-18 六、1996年的法国会计改革 18-20 七、法国会计实务介绍 20-22 八、法国会计模式发展进程展望 22-24 第三章 法国会计模式形成的主要社会环境因素 24-29 一、文化 24-25 二、政治法学体系 25 三、资金筹集方式 25-26 四、税收 26 五、会计管理与教育水平 26 六、经济发展水平与经济理论 26-27 七、外部环境与作用 27-29 第四章 中法会计模式环境的比较 29-34 一、中法会计模式环境的相近性 29-32 二、中法会计模式环境的异同性 32-34 第五章 法国会计模式对中国会计模式的借鉴 34-39 一、对公司分别实行以会计原则和税务处理为导向的会计制度来解决国际化与国家化矛盾 34-35 二、按“帕累托改进”渐进地进行会计标准的国际趋同 35-36 三、要求会计信息对内部管理的相关性 36-37 四、进一步加强会计法规的强制统一性 37 五、鼓励发展社会责任会计 37-39 结语 39-40 参考文献 40-42 后记 42 |
