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规范化管理是现代财务会计发展的趋势和现实。社会经济制度的差别使世界各国的会计规范化管理体现不同的特点。法国会计规范化管理的特点是它形成了一套健全的会计准则制订机构和法律批准程序。法国在会计准则的制订过程中 ,一方面不断扩大会计专家和会计准则执行者的参与 ,另一方面国家始终掌握对会计准则的批准权和拥有对会计规范发展方向的引导力。这不仅保证了法国统一会计制度的科学性和适用性以及在全国的有效推行 ,也使会计准则的制订在技术处理和经济影响方面都能较好地协调社会各方面合作者的共同利益。作为会计规范化的最终产品 ,法国《总会计方案》能以开放的体系应对会计的不断变化发展。我们认为法国的经验对于中国的会计制度改革具有重要的借鉴意义。
Standardization management is the trend and reality of the development of modern financial accounting. The differences between the social and economic systems make the standardized management of accounting in different countries reflect different characteristics. The characteristic of the French accounting standardization management is that it has formed a sound set of accounting standards-setting bodies and legal approval procedures. In the process of formulating accounting standards, France has continuously expanded the participation of accounting experts and accounting standards practitioners. On the other hand, the government always grasps the approval of accounting standards and has the guiding force for the development of accounting standards. This not only ensures the scientificity and applicability of the French unified accounting system and its effective implementation throughout the country, but also enables the formulation of accounting standards to better coordinate the common interests of all parties in society in terms of technological processing and economic impact. As the final product of accounting standardization, France’s “Total Accounting Scheme” can respond to the ever-changing accounting development with an open system. We think the French experience has an important reference for the reform of China’s accounting system.