法、美会计模式对我国会计模式的借鉴意义  

The Learning Significance of French and American Accounting Mode to Chinese Accounting Mode

作　　者：李珍[1] 王建中[2] 王静[3] 

机构地区：[1]河北农业大学商学院,河北保定071001 [2]河北农业大学经济贸易学院,河北保定071001 [3]河北农业大学财务处,河北保定071001

出　　处：《财会通讯（学术版）》2007年第9期71-73,共3页Communication of Finance and Accounting

摘　　要：美国属于普通法系国家,法国属于大陆法系国家,从会计模式上看,由于两国的历史、政治、经济文化等方面的差异,呈现出了各具特色的会计模式。本文就两国会计模式特点及其形成的影响因素进行比较分析,在分析我国会计环境基础上提出借鉴的若干建议。USA belongs to the ordinary legal system country, France belongs to the mainland legal system country, from the aspect of accounting mode, because the the history, politics, economical culture differences between two countries, they presented unique accounting mode . This article makes a comparative analysis of the characters and influence factors of the two countries, and proposes some suggestions based on the analysis of the environment foundation of Chinese accounting.

关 键 词：会计模式 法国会计模式 美国会计模式 会计环境 会计体系 

分 类 号：F233[经济管理—会计学]