Comparison And Analysis Of The Financial And Accounting Systems Between France And China

Today,as the globalization of the economy and the regionalization of the economy are shooting,the contradictions between the nationalization and the internationalization of the accountancy have been sharpening. International accountancy ,being a brand-new subject,is beginning a new epoch characteristic of the accounting coordination among nations. The internationalization of the accountancy is inevitable.The more economy develops,the more the accountancy is developed. France is the only western country where the government formulates and publishes the nationally-unified PCG Though the accounting system in France is essentially different from that in England and America,it is quite similar to that in China. At present,many pieces of special works,aiming at studying the international accountancy ,the accounting comparison and the western accountancy,are appearing,but the ones which systematically analyzes and studies the financial and accounting systems between France and China have seldom come out.So this paper tries to explore the differences and similarities through the comparison and analysis of the basic situations and the latest developments of the financial and accounting systems between China and France. In the meantime,it exposes the important role of the French financial and accounting system to that of China by introducing the main features of the French accounting mode,the last developments and the practice in some French companies.