法田是欧洲农业最发达、农产品出口最多的国家。它的农业经济管理、经济结构和经济核算包括会计核算,在欧洲也很具有典型的代表性。欧洲各国的农业会计核算虽然没有统一的制度规定(东欧社会主义国家除外),但都受历史发展、传统习掼和近代各国的一般会计原则规定所影响或制约。据前香港南华大学谢维安教授的论述:法国土地所有制结构,大体可以分为国家和公共集体、城镇、私营公司、贵族家庭、城市资产阶级、小“不在地主,和一般农民等七种类型。国家和公共集体所有制地主,占有全国大部森林土地。还有各慈善机关、储蓄银行、公共救济机 French field is Europe’s most developed agriculture, agricultural exports the most countries. Its agricultural economic management, economic structure and economic accounting, including accounting, is also very typical in Europe. Although there is no uniform system of accounting (except for the socialist countries in Eastern Europe), the agricultural accounting of European countries is affected or restricted by the historical development, traditional habits and the general principles of accounting in the modern countries. According to Professor Xie Weian from Nanhua University in Hong Kong, the land ownership structure in France can be divided into seven types: state and public collectives, cities and towns, private companies, aristocratic families, urban bourgeoisie, small landowners and ordinary peasants, etc. The state And public collective ownership landlords, occupy most of the country’s forest land.And there are charities, savings banks, public rescue machines