【正文】 ng topics and especially to accounting measurements. Highly respected professional accountants are often parttime professors. Thus， academic thought has a major influence upon ongoing practice. 44 Dutch accountants are also will to consider foreign ideas. The Netherlands is also home to several of largest multinational enterprises in the world. These large multinationals have influenced financial reporting of other Dutch panies. 45 Accounting Regulation and Enforcement Accounting regulations in the Netherlands remained liberal until 1970， when the Act on Annual Financial Statements was enacted. Among the major provisions of the 1970 act on the . 46 The council for Annual Reporting issues guidelines on generally acceptable accounting principles. The council is a private anization and is financed by grant from the business munity and NIvRA. Even though the council’s guidelines do not have the force of law， they are followed by most large panies and auditors. 47 荷蘭 《 年報條例 》 （ the Act on Annual Accounts Statements） 對荷蘭企業(yè)的財務(wù)報告制定了基本的法律要求 ， 適用于荷蘭的所有企業(yè) ， 包括上市公司和非上市公司 。 這是由于捷克的籌資渠道、與歐洲大陸政治、經(jīng)濟(jì)的密切聯(lián)系等因素不斷作用的結(jié)果，同時也是由于捷克在歷史傳統(tǒng)上就沒有太多自己的特色， 其大多數(shù)時間都是融于歐洲大陸模式，特別是德語國家模式之中。 隨著捷克加入歐盟的步伐加快及 1991 年 《 會計法 》日益顯露出來的不足， 捷克共和國于 2022 年起對《 會計法 》 重新進(jìn)行修訂并于 2022 年 1 月 1 日開始實(shí)行修訂后的 《 會計法 》 。 32 As a centrally planned economy was being constructed， Czech accounting practice was based on the soviet model. The administrative needs of various central government institutions were satisfied through such features as a uniform chart of accounts， detailed accounting methods， and uniform financial statements， obligatory for all enterprises. 33 After 1989 Czech moved quickly toward a marketoriented economy， relatively accounting turned westward， reflecting the principles embodied in the European Union Directives. 34 Accounting regulation and enforcement The new Commercial Code was enacted by Parliament in 1991 and became effective on January 1， 1992. This legislation includes requirements for annual financial statements， ine taxes， audits，and shareholders’meetings. The Accountancy Act that sets out the requirements for accounting was passed in 1991 and became effective on January 1， 1993. 35 1991年 《 會計法 》 強(qiáng)調(diào)運(yùn)用賬戶表（歐盟為了保持各國會計信息的可比性而制定）進(jìn)行會計記錄和編制報表，并引入了 “ 真實(shí)與公允 ” 和 “ 實(shí)質(zhì)重于形式 ” 原則。而 1989年以后，捷克開始由計劃經(jīng)濟(jì)向市場經(jīng)濟(jì)轉(zhuǎn)型，其會計規(guī)范也發(fā)生了重大轉(zhuǎn)變。二戰(zhàn)之前，捷克會計原則深受歐洲德語系國家影響。 德國財務(wù)報表披露的會計信息非常穩(wěn)健，能夠在相當(dāng)程度上抗衡和化解市場經(jīng)濟(jì)中的風(fēng)險，從而有效地保護(hù)企業(yè)的經(jīng)濟(jì)實(shí)力 。 稅法和稅則對企業(yè)會計有重要影響，各納稅主體必須符合稅法的要求。 French law also contains provisions aimed at preventing bankruptcies. The idea is that panies with a good understanding of their internal financial affairs and that prepare sound projections can better avoid financial difficulties. 12 Accordingly， larger panies (those with sales in excess of €18 million or more than 300 employees) prepare four documents: a statement of cash position，a statement of changes in financial position or cash flow statement， a forecast ine statement， and a business plan. A social report also is required of all panies with 300 or more employees. 13 Accounting Measurements() French accounting is characterized by a duality: individual panies must follow fixed regulations while consolidated groups have more flexibility. Accounting for individual panies is the legal basis for distributing dividends and for calculating taxable ine. 14 法國會計的特征 強(qiáng)調(diào)會計信息的處理過程與稅法稅則保持一致 (形式重于實(shí)質(zhì)） 實(shí)行統(tǒng)一的會計制度 積極推廣社會責(zé)任會計 高度穩(wěn)健 通過企業(yè)會計與合并會計的脫鉤來解決國際慣例與國家特色的矛盾。 Model financial statements and rules for their presentation。n233。 捷克原先是前蘇聯(lián)會計模式的代表，體現(xiàn)了計劃經(jīng)濟(jì)向市場經(jīng)濟(jì)轉(zhuǎn)化的特征；捷克于 2022年加入歐盟。影響差異產(chǎn)生的原因圖示如下 ： 5 在財務(wù)報告中，最關(guān)鍵的區(qū)別是會計被定位于對財務(wù)狀況和經(jīng)營成果的“公允”反映還是對法律要求的遵循 資本主要來自于分散的股東 微觀基礎(chǔ) 公允反映 強(qiáng)調(diào)自律和職業(yè)判斷 成文法體系 宏觀統(tǒng)一 強(qiáng)調(diào)會計報表和財務(wù)報告的守法合規(guī) 服務(wù)于國家經(jīng)濟(jì)發(fā)