一、法国公共会计师制度及其特点法国是世界上公共财政体制最庞大的国家之一,对公共财政管理有一套强有力的监控机制,公共会计正是置于这个监控机制中的一个重要环节。法国公共会计管理体制的最大特点在于它的公共部门的会计骨干队伍都直属于中央财政部编制,其任命、升迁、工资和考核完全独立于所在单位的领导,这一体制对于防范贪污和提高公共部门的管理效率是切实可行的。随着社会经济条件的变迁,法国公共会计的中央集中管理体制不但没有削弱,反而在防范贪污和加强控制的基础上。又增加了时各级公共部门提供信息 First, the French public accountant system and its characteristics France is the world’s public finance system in one of the largest countries, the public finance management has a strong monitoring mechanism, public accounting is placed in this monitoring mechanism is an important part. The most prominent feature of the French public accounting management system is that its public sector cadre of the accounting profession is directly under the control of the Central Ministry of Finance. Its appointment, promotion, salary and assessment are completely independent of the leadership of its own units. This system is very important for preventing corruption and raising public awareness Departmental management efficiency is feasible. With the change of social and economic conditions, the central centralized management system of French public accounting has not only not weakened, but on the basis of preventing corruption and strengthening control. Also added at all levels of public sector to provide information