【正文】 展 普通法體系 資本主要來自于銀行和政府 6 本章選取法國、德國、捷克、荷蘭 、英國 5個歐洲國家，分析比較這些國家會計模式的差別。 在某些情況下，實務來源于準則的規(guī)范和指導，而在另外一些情況下，準則來源于對實務的總結和歸納。會計準則的制定過程實質上是影響會計準則的各方面社會力量協調過程。這種差異對會計準則制訂的影響表現為： 在普通法國家中，會計準則多由民間機構制定，準則及其制訂過程較多受到公允表達理念的影響； 在成文法體系國家中，其會計準則多是由立法機構或政府部門制訂，準則制訂過程首先關注會計信息對法律規(guī)定的執(zhí)行和遵守。 一些國家僅僅要求個別公司運用會計準則而不要求合并報表遵循會計準則。1 第三章 比較會計 :歐洲 Comparative Accounting: Europe 2 會計準則與會計實務的關系 會計準則與會計實務經常發(fā)生背離現象。主要原因在于： 許多國家對違背會計準則行為的處罰很輕微； 公司可以自愿披露超過準則規(guī)范的信息； 一些國家許可公司在報告會計信息時悖離準則，如果這樣做能夠更好地反映公司的經營成果和財務狀況。 3 第二章分析了普通法和成文法國家中會計模式的差異。 4 會計準則是規(guī)范財務報表的法規(guī)或規(guī)則。 會計準則與會計實務的關系十分復雜，而且不是一成不變的。 一旦準則制定之后，實務與準則之間也會經常產生差異。 5個國家中的法國、德國、荷蘭是歐共體（歐盟前身）1957年建立時的成員國，英國于 1973年加入歐共體；這 4個國家的會計職業(yè)組織都是 IASC的創(chuàng)建者。 7 France France is the world’s leading advocate of national uniform accounting. The mandatory use of the national uniform chart of accounts does not burden French businesses because the plan is widely accepted in practice. A feature of French accounting is the dichotomy between individual pany financial statements and those for the consolidated group. 8 The Plan Comptable G233。ral（ national accounting code） provides: Objectives and principles of financial accounting and reporting； Definitions of assets， liabilities， shareholders’ equity， revenues， and expenses； Recognition and valuation rules； A standardized chart of accounts， requirements for its use， and other bookkeeping requirements。 9 Even though individual pany accounts must follow statutory reporting requirements， the law allows French panies to follow IFRs. The main reason for this flexibility is that when the EU Seventh Directive was implemented in 1986. 10 Financial Reporting French panies must report the following: Balance sheet Ine statement Notes to financial statements Directors’ report Auditor’s report 11 To give a true and fair view， financial statements must be prepared in pliance with legislation and in good faith. A significant feature of French reporting is the requirement for extensive and detailed footnote disclosures。 15 Germany The German accounting environment has changed continuously and remarkably since the end of world War Ⅱ . At that time， business accounting emphasized national and sectional charts of account (as in France). In a major turn of events， the 1965 Corporation Law moved the German financial reporting system toward BritishAmerican ideas. 16 Two new laws were passed in 1998. The first added a new paragraph in the third book of the German Commercial Code allowing panies that issue equity or debt on anized capital markets to use internationally accepted accounting principles in their consolidated financial statement. The second allowed the establishment of a privatesector anization to set accounting standards for consolidated financial statements. 17 Three characteristic of German accounting Creditor protection is a fundamental concern of German accounting as embodied in the Commercial code. Conservative balance sheet valuations are central to creditor protection. This creates a tendency to undervalue assets and overvalue liabilities. Reserves are seen as protection against unforeseen risk and possible insolvency. German accounting is designed to pute a prudent ine amount that leaves creditors unharmed after distributions are made to owners. 18 The second fundamental characteristic of German accounting is Tax law also largely determines mercial accounting. The determination principle states that taxable ine is determined by whatever is booked in a firm’s financial records. The dominance of tax accounting means that no distinction is made between financial statements prepared for tax purposes and those published in financial reports. 19 The third fundamental chara