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| 法国会计标准国际趋同的路径及其启示 | |
| 引用本文： | 邵毅平,朱胜. 法国会计标准国际趋同的路径及其启示[J]. 上海立信会计学院学报, 2007, 21(1): 10-15 |
| 作者姓名： | 邵毅平 朱胜 |
| 作者单位： | 浙江财经学院会计学院,浙江杭州,310018 |
| 摘 要： | 法国是实行有计划市场经济的大陆法系国家,与英美等国相比,法国与我国的会计环境更为接近。就会计领域而言,法国的经验和教训更值得我国借鉴。文章以法国会计标准及其国际趋同的路径选择与我国的比较并对其执行的有效性作出评价为主线,提出一些有利于完善我国会计改革的看法和思考。 |
| 关 键 词： | 会计标准 国际趋同 路径选择 |
| 文章编号： | 1009-6701（2007）01-0010-06 |
| 收稿时间： | 2006-10-31 |
| 修稿时间： | 2006-10-31 |
The Way Choice of French International Convergence of Accounting Standards and Its Revelation for China |
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| SHAO Yi-ping,ZHU Sheng. The Way Choice of French International Convergence of Accounting Standards and Its Revelation for China[J]. Journal of Shanghai Lixin University of Commerce, 2007, 21(1): 10-15 | |
| Authors: | SHAO Yi-ping ZHU Sheng |
| Abstract: | France is a planned market economy country with continental law system.China's accounting environment has more similarity to France than UK and USA.China can learn from France experiences.The article analyzes the way of French convergence of international accounting standards,and judges its execution effectiveness and proposes some thoughts and ideas to improve China's accounting reform. |
| Keywords: | accounting standards international convergence the way choice |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |