| 中法会计法规体系的比较与思考 |
| |
| 引用本文： | 叶陈毅,罗书章.中法会计法规体系的比较与思考[J].现代财经,2007,27(8):70-74. |
| |
| 作者姓名： | 叶陈毅 罗书章 |
| |
| 作者单位： | [1]石家庄经济学院,会计学院,河北石家庄050031 [2]天津财经大学,会计系,天津300222 |
| |
| 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.
|
| 关 键 词： | 会计法规体系 特征 比较 |
| 文章编号： | 1005-1007（2007）08-0070-05 |
| 收稿时间： | 2006-12-26 |
| 修稿时间： | 2006年12月26 |
Comparison and Thought on Accounting Laws System Between China and France |
| |
| Ye Chenyi,Lu Shuzhang.Comparison and Thought on Accounting Laws System Between China and France[J].Modern Finance and Economics(Journal of Tianjin University of Finance and Economics),2007,27(8):70-74. |
| |
| Authors: | Ye Chenyi Lu Shuzhang |
| |
| Abstract: | 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. |
| |
| Keywords: | Accounting Laws System Characteristics Comparison |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
