| subject. France is known as a "planned economy" to the best of capitalist countries. France accounting system of the social environment in which many factors is very similar to China. For example, highly centralized political tradition of national decision-making in accounting regulations and the dominant position of the accounting system and standards for the unity of features; upholding the cultural tradition of collective decision of the accounting staff of the unified accounting system of non-controversial subject; the Government of unified planning and economic macro-control economic decisions of the traditional accounting regulations and systems of government services targeted to the needs of the economy's overall grasp, etc. This paper from analysis of France accounting system, with China accounting system for all aspects of comparison, in view of China's new standards for the implementation of the context of the existing accounting model with the French accounting model of the social impact of similar factors, China's accounting practices with the actual situation, France proposed to the accounting system useful reference to optimize the pattern of China's accounting in line with China's national conditions and the proposed ideas. This paper used literature, comparative analysis, factor analysis, comprehensive study and research methods such as combining the use of network resources and library resources on the basis of the collection of Chinese and foreign literature, establishing the framework of research and theoretical research and Practice organic integration of data, draw final conclusions. I believe that affect both countries accounting system of environmental factors in culture and traditions, political and legal system, the macroeconomic environment, capital providers, standardized accounting management, the external environment and the impact of six there are striking similarities, then China accounting system to the French experience as reference: 1. Enterprises are implemented to deal with accounting standards and tax-oriented accounting system to resolve international conflicts with the State; 2. The "Pareto improvement" gradual and international accounting standards convergence; 3. Requested accounting information internal management of the relevance; 4. To further strengthen accounting regulations of the compulsory uniformity; 5. To encourage the development of social responsibility accounting. |
