一、美法会计特征的比较1.会计模式的比较美国会计是在英国会计的基础上建立起来并逐步发展的 ,形成了在政府授权和监督下由民间机构或组织制订并发布公认会计原则 ,强调保护投资者利益的美国会计模式。目前 ,受这一会计模式影响的国家包括加拿大、澳大利亚、日本、巴西、墨西 First, the comparison of accounting characteristics of the United States and France 1. Comparison of accounting models American accounting is based on the British accounting basis and gradually developed, formed under the authority and supervision of the government by non-governmental organizations or organizations to formulate and release of generally accepted accounting principles, Emphasize the American accounting model that protects the interests of investors. At present, countries affected by this accounting model include Canada, Australia, Japan, Brazil, Mexico