法国小型会计师事务所的发展及对中国的借鉴

The Development of Small Sized Accounting Firms in France and Its Enlightenment to Chinese CPA Profession

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。

There are neither highly globalizedlarge accounting firms such as Big Five inFrance as in the U.S., nor is there anyinternational financial center like London inthe U.K. In France, the enormous amount ofmedium and small enterprises socializes theaccounting profession. The guidance by thegovernment on the activities of enterprisesand the supervisory system has a long historyand also provides great opportunity for thedevelopment of small accounting firms, whichis quite similar to many aspects of Chineseaccounting profession in current and futureperiod. Thus the development of smallaccounting firms in France has somemeaningful enlightenment to Chineseaccounting profession.