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在法国,工业和其他行业中大量的中小企业的存在促使了会计业务的社会化,其历史所形成的国家对企业活动的指导和监督体系也为小型会计师事务所的发展开辟了广阔的天地。法国的这种情况与中国目前以及未来一定发展时期内所处的条件有许多相近之处。因此法国小型会计师事务所的发展经验对于中国有着重要的启发意义。
The existence of a large number of SMEs in France, industry and other industries led to the socialization of accounting business. The guidance and supervision system of enterprises formed by the history of China also opened up a vast world for the development of small accounting firms. There are many similarities between this situation in France and the conditions in China for the present and in a certain period of development in the future. Therefore, the experience of French small-scale accounting firms is of great significance to China.