比较会计欧洲

第三章第三章 比较会计比较会计:欧洲欧洲 会计准则与会计实务的关系会计准则与会计实务的关系会计准则与会计实务经常发生背离现象主要原因在于：会计准则与会计实务经常发生背离现象主要原因在于：许多国家对违背会计准则行为的处罚很轻微；许多国家对违背会计准则行为的处罚很轻微；公司可以自愿披露超过准则规范的信息；公司可以自愿披露超过准则规范的信息；一些国家许可公司在报告会计信息时悖离准则，如果一些国家许可公司在报告会计信息时悖离准则，如果这样做能够更好地反映公司的经营成果和财务状况这样做能够更好地反映公司的经营成果和财务状况一些国家仅仅要求个别公司运用会计准则而不要求合一些国家仅仅要求个别公司运用会计准则而不要求合并报表遵循会计准则并报表遵循会计准则第二章分析了普通法和成文法国家中会计模式的差异第二章分析了普通法和成文法国家中会计模式的差异这种差异对会计准则制订的影响表现为：这种差异对会计准则制订的影响表现为：在普通法国家中，会计准则多由民间机构制定，准在普通法国家中，会计准则多由民间机构制定，准则及其制订过程较多受到公允表达理念的影响；则及其制订过程较多受到公允表达理念的影响；在成文法体系国家中，其会计准则多是由立法机构在成文法体系国家中，其会计准则多是由立法机构或政府部门制订，准则制订过程首先关注会计信息或政府部门制订，准则制订过程首先关注会计信息对法律规定的执行和遵守。

对法律规定的执行和遵守会计准则是规范财务报表的法规或规则会计准则的会计准则是规范财务报表的法规或规则会计准则的制定过程实质上是影响会计准则的各方面社会力量协制定过程实质上是影响会计准则的各方面社会力量协调过程 会计准则与会计实务的关系十分复杂，而且不是一成会计准则与会计实务的关系十分复杂，而且不是一成不变的在某些情况下，实务来源于准则的规范和指导，而在在某些情况下，实务来源于准则的规范和指导，而在另外一些情况下，准则来源于对实务的总结和归纳另外一些情况下，准则来源于对实务的总结和归纳一旦准则制定之后，实务与准则之间也会经常产生差一旦准则制定之后，实务与准则之间也会经常产生差异影响差异产生的原因图示如下异影响差异产生的原因图示如下： 在财务报告中，最关键的区别是会计被定位于对财务状况在财务报告中，最关键的区别是会计被定位于对财务状况和经营成果的和经营成果的“公允公允”反映还是对法律要求的遵循反映还是对法律要求的遵循资本主要来自于分散的股东资本主要来自于分散的股东微观基础微观基础公允反映公允反映强调自律和职业判断强调自律和职业判断成文法体系成文法体系宏观统一宏观统一强调会计报表和财务报强调会计报表和财务报告的守法合规告的守法合规 服务于国家经济发展服务于国家经济发展普通法体系普通法体系资本主要来自于银行和政府资本主要来自于银行和政府本章选取法国、德国、捷克、荷兰本章选取法国、德国、捷克、荷兰、英国、英国5 5个欧洲国家，个欧洲国家，分析比较这些国家会计模式的差别。

分析比较这些国家会计模式的差别5 5个国家中的法国、德国、荷兰是欧共体（欧盟前身）个国家中的法国、德国、荷兰是欧共体（欧盟前身）19571957年建立时的成员国，英国于年建立时的成员国，英国于19731973年加入欧共体；年加入欧共体；这这4 4个国家的会计职业组织都是个国家的会计职业组织都是IASCIASC的创建者的创建者捷克原先是前苏联会计模式的代表，体现了计划经济捷克原先是前苏联会计模式的代表，体现了计划经济向市场经济转化的特征；捷克于向市场经济转化的特征；捷克于20042004年加入欧盟年加入欧盟 France France is the worlds 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 company financial statements and those for the consolidated group.The Plan Comptable Gnral（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。

Model financial statements and rules for their presentationEven though individual company accounts must follow statutory reporting requirements，the law allows French companies to follow IFRs. The main reason for this flexibility is that when the EU Seventh Directive was implemented in 1986.Financial ReportingFrench companies must report the following:Balance sheetIncome statementNotes to financial statementsDirectors reportAuditors reportTo give a true and fair view，financial statements must be prepared in compliance with legislation and in good faith. A significant feature of French reporting is the requirement for extensive and detailed footnote disclosures。

French law also contains provisions aimed at preventing bankruptcies.The idea is that companies with a good understanding of their internal financial affairs and that prepare sound projections can better avoid financial difficulties. Accordingly，larger companies (those with net 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 income statement，and a business plan. A social report also is required of all companies with 300 or more employees.Accounting Measurements(p.59)French accounting is characterized by a duality: individual companies must follow fixed regulations while consolidated groups have more flexibility. Accounting for individual companies is the legal basis for distributing dividends and for calculating taxable income.法国会计的特征法国会计的特征 强调会计信息的处理过程与税法税则保持一致强调会计信息的处理过程与税法税则保持一致( (形式形式重于实质）重于实质） 实行统一的会计制度实行统一的会计制度 积极推广社会责任会计积极推广社会责任会计高度稳健高度稳健通过企业会计与合并会计的脱钩来解决国际惯例与通过企业会计与合并会计的脱钩来解决国际惯例与国家特色的矛盾。

国家特色的矛盾 Germany The German accounting environment has changed continuously and remarkably since the end of world War . 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 British-American ideas.Two new laws were passed in 1998. The first added a new paragraph in the third book of the German Commercial Code allowing companies that issue equity or debt on organized capital markets to use internationally accepted accounting principles in their consolidated financial statement. The second allowed the establishment of a private-sector organization to set accounting standards for consolidated financial statements.Three characteristic of German accountingCreditor 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 compute a prudent income amount that leaves creditors unharmed after distributions are made to owners.The second fundamental characteristic of German accounting is Tax law also largely determines commercial accounting. The determination principle states that taxable income is determined by whatever is booked in a firms 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.The third fundamental characteristic of German accounting is its reliance on statutes and court decisions. Nothing else has any binding or authoritative status. To understand German accounting， one must look to both HGB (German Commercial Code) and a considerable body of case law.Accounting Regulation and EnforcementBefore 1998 Germany had no financial accounting standard-setting function， as it is understood in English-speaking countries. The German Institute provided consultation in various processes of lawmaking that affected accounting and financial reporting.Similar consultation was given by the Frankfurt Stock Exchange，German trade unions，and accounting academics.The 1998 law on control and transparency introduced the requirements for the Ministry of Justice to recognize a private national standard-setting body to serve the following objectives:Develop recommendations for the application of accounting standards for consolidated financial statements.Advise the Ministry of Justice on new accounting legislation.Represent Germany in international accounting organization such as the IASBThe German Accounting Standards Committee(GASC) was founded shortly thereafter，and duly recognized by the Ministry of Justice as the German standard-setting authority.The GASC oversees the German Accounting Standard Board， which does the technical work and issues the accounting standards. The GASB is made up of seven independent experts with a background in auditing，financial analysis，academia，and industry.It is important to emphasize that GASB standards are authoritative recommendations that only apply to consolidated financial statements.The German auditing profession is small.Two classes of auditors are legally sanctioned to conduct independent audit examinations of companies. Financial ReportingThe 1985 accounting Act specifies different accounting，auditing，and financial reporting requirements according to company size，not according to the form of business organization. There are three size: classes-small，medium，and large- defined in terms of balance sheet totals，annual sales totals，and numbers of employees.Companies with publicly traded securities are always classified as large.The 1985 Accounting Act specifies the content and format of financial statements， which include the following:Balance sheetIncome statementNotesManagement reportAuditors reportSmall companies are exempt from the audit requirement and may prepare an abbreviated balance sheet. Small and medium-sized companies may prepare abbreviated income statements， and fewer disclosure requirements for their notes as well.A feature of the German financial reporting system is a private report by the auditors to a companys managing board of directors and supervisory board. This report comments on the companys future prospects and，especially，factors that may threaten its survival.This report can run several hundred pages for large German companies. But it is private information， not available to shareholders.Accounting Measurements(p.64)Because of Conservative idea，provisions as estimates of future expenses or losses are used heavily.Provisions must be set up for deferred maintenance expenses，product guarantees，potential losses from pending transactions，and other uncertain liabilities.Most companies make provisions as large as possible because legally booked expenses directly affect the determination of taxable income.Provisions give German companies many opportunities to smooth income.德国会计的特征德国会计的特征经济政策法制化经济政策法制化-通过政治法律制度制约和调节市场通过政治法律制度制约和调节市场经济运行，影响会计选择。

经济运行，影响会计选择 税法和税则对企业会计有重要影响，各纳税主体必须符税法和税则对企业会计有重要影响，各纳税主体必须符合税法的要求合税法的要求 企业可以根据法律的许可提取大量的准备企业可以根据法律的许可提取大量的准备德国财务报表披露的会计信息非常稳健，能够在相当程德国财务报表披露的会计信息非常稳健，能够在相当程度上抗衡和化解市场经济中的风险，从而有效地保护企度上抗衡和化解市场经济中的风险，从而有效地保护企业的经济实力业的经济实力 Czech Republic (CR) 自自20世纪起，捷克的会计模式经历了多次导向性变革世纪起，捷克的会计模式经历了多次导向性变革二战之前，捷克会计原则深受欧洲德语系国家影响在二战之前，捷克会计原则深受欧洲德语系国家影响在二战之后，捷克作为东欧社会主义阵营的成员，其会计二战之后，捷克作为东欧社会主义阵营的成员，其会计规范转向苏联统一会计模式而规范转向苏联统一会计模式而1989年以后，捷克开年以后，捷克开始由计划经济向市场经济转型，其会计规范也发生了重始由计划经济向市场经济转型，其会计规范也发生了重大转变1991年捷克议会通过了年捷克议会通过了会计法会计法，该法案在很大程，该法案在很大程度上遵循了欧盟第四号和第七号指令，并借鉴了国际会度上遵循了欧盟第四号和第七号指令，并借鉴了国际会计准则的相关规定。

计准则的相关规定 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.After 1989 Czech moved quickly toward a market-oriented economy， relatively accounting turned westward，reflecting the principles embodied in the European Union Directives.Accounting regulation and enforcementThe new Commercial Code was enacted by Parliament in 1991 and became effective on January 1，1992. This legislation includes requirements for annual financial statements，income taxes， audits，and shareholdersmeetings.The Accountancy Act that sets out the requirements for accounting was passed in 1991 and became effective on January 1，1993. 1991年年会计法会计法强调运用账户表（欧盟为了保持各强调运用账户表（欧盟为了保持各国会计信息的可比性而制定）进行会计记录和编制报国会计信息的可比性而制定）进行会计记录和编制报表，并引入了表，并引入了“真实与公允真实与公允”和和“实质重于形式实质重于形式”原原则。

但由于当时的捷克会计实务界习惯于计划经济体则但由于当时的捷克会计实务界习惯于计划经济体制下会计模式，财务信息需求主体也未真正形成，一制下会计模式，财务信息需求主体也未真正形成，一系列会计改革措施在实务中并未得到很好的运用系列会计改革措施在实务中并未得到很好的运用随着捷克加入欧盟的步伐加快及随着捷克加入欧盟的步伐加快及1991 年年会计法会计法日益显露出来的不足，日益显露出来的不足， 捷克共和国于捷克共和国于2000 年起对年起对会计法会计法重新进行修订并于重新进行修订并于2002 年年1 月月1 日开始日开始实行修订后的实行修订后的会计法会计法 The Accountancy Act was significantly amended with effect from January 1，2002， primarily to bring Czech accounting closer to IAS/IFRs.The Ministry of Finance is responsible for accounting principles. Ministry of Finance decrees set out acceptable measurement and disclosure practices that companies must follow.Thus，accounting in the CR is influenced by the Commercial Code，the Accountancy Act，and Ministry of Finance decrees.Auditing is regulated by the Act on Auditors，passed in 1992. This act established the Chamber of Auditors，a self-regulated professional body that oversees the registration，education， examination，and disciplining of auditors，the setting of auditing standards，and the regulation of audit practice，such as the format of the audit report.The audit is designed to ensure that the accounts have been kept according to applicable legislation and decrees and that the financial statements present a true and fair view of the companys financial position and results.Financial ReportingFinancial statements must be consisting of:Balance sheetProfit and loss account (income statement)Notes (include a cash flow statement)Czech companies have the option of using IAS/IFRS or Czech accounting standards in preparing the their consolidated financial statements. However，listed Czech companies are required to prepare audited financial statements according to IAS/IFRS.Accounting Measurements(p.68)Goodwill arising from a business combination is written off in the first year of consolidation or capitalized and amortized over no more than 20 years.Leased assets are typically not capitalized-an example of form over substance.Legal reserves are required: Profits are appropriated annually until they reach 20% of equity for corporations and 10% for limited liability companies.捷克的会计规范改革进程是不断向国际会计准则靠拢并捷克的会计规范改革进程是不断向国际会计准则靠拢并以其为最终目标的过程，以其为最终目标的过程， 该进程中较少保留捷克的本土该进程中较少保留捷克的本土特色。

特色这是由于捷克的筹资渠道、与欧洲大陆政治、经济的密这是由于捷克的筹资渠道、与欧洲大陆政治、经济的密切联系等因素不断作用的结果，同时也是由于捷克在历切联系等因素不断作用的结果，同时也是由于捷克在历史传统上就没有太多自己的特色，史传统上就没有太多自己的特色， 其大多数时间都是融其大多数时间都是融于欧洲大陆模式，特别是德语国家模式之中并且，捷于欧洲大陆模式，特别是德语国家模式之中并且，捷克会计国际化也是由于欧盟会计国际化进程加快这一外克会计国际化也是由于欧盟会计国际化进程加快这一外在因素推动所致在因素推动所致 The NetherlandsDutch accounting presents several interesting paradoxes as follow:The Dutch have relatively permissive statutory accounting and financial reporting requirements but very high professional practice standards. The Netherlands is a code law country， yet accounting is oriented toward fair presentation. Financial reporting and tax accounting are two separate activities. Furthermore， the fairness orientation developed without a strong stock market influence.Accounting in the Netherlands is considered a branch of business economics. As a result，much economic thought has been devoted to accounting topics and especially to accounting measurements.Highly respected professional accountants are often part-time professors. Thus，academic thought has a major influence upon ongoing practice.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 companies.Accounting Regulation and EnforcementAccounting 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 P.55.The council for Annual Reporting issues guidelines on generally acceptable accounting principles. The council is a private organization and is financed by grant from the business community and NIvRA. Even though the councils guidelines do not have the force of law， they are followed by most large companies and auditors.荷兰荷兰年报条例年报条例（the Act on Annual Accounts Statements）对荷兰企业的财务报告制定了基本的）对荷兰企业的财务报告制定了基本的法律要求，适用于荷兰的所有企业，包括上市公司和法律要求，适用于荷兰的所有企业，包括上市公司和非上市公司。

非上市公司条例主要包括三部分内容：一般要求、披露要求和关条例主要包括三部分内容：一般要求、披露要求和关于于“企业庭企业庭”（the Enterprise Chamber）的规则企业庭企业庭”是阿姆特丹法院特高下设的一个法庭，专是阿姆特丹法院特高下设的一个法庭，专门负责解决公司和与其财务报告有利害关系的各方出门负责解决公司和与其财务报告有利害关系的各方出现的争端现的争端根据根据年报条例年报条例，与某公司财务报告有直接利害关，与某公司财务报告有直接利害关系的个人和组织，在该公司财务报告公布日或批准日系的个人和组织，在该公司财务报告公布日或批准日之后两个月内可以就该公司财务报告的虚假和失误等之后两个月内可以就该公司财务报告的虚假和失误等问题向企业庭提出控告问题向企业庭提出控告Chamber decisions may lead to modifications of financial statements or various penalties. Even thought the rulings apply only to defendant companies， they sometimes state general rule that may influence the reporting practices of other companies. Auditing in the Netherlands is a self-regulated profession. Its governing body is the Netherlands Institute of Register-accountants (NIvRA)， which has approximately 13000 members. It is fully autonomous in setting auditing standards and its strong professional code of conduct has statutory status.Financial ReportingThe quality of Dutch financial reporting is uniformly high. Statutory financial statements should be filed in Dutch，but English，French，and German are also acceptable. The financial statements must include the following:Balance sheetIncome statementNotesDirectorsreportOther prescribed informationA cash flow statement is not required，but is recommended by a council guideline，and most Dutch companies provide one.Small companies are exempt from the requirements for an audit，and they may file an abbreviated income statement and balance sheet.Medium-sized companies must be audited，but may publish a condensed income statement. Small，Medium-sized，and large companies are defined in the civil code.Dutch companies are permitted to prepare financial statements using IFRS or U.S. GAAP instead of Dutch accounting standards.Accounting Measurements(p.72)The Dutch flexibility toward accounting measurements may be most evident in permitting the use of current values for tangible assets.Because Dutch companies have flexibility in applying measurement rules，one would suspect that there are opportunities for income smoothing.In addition，certain items can bypass the income statement through direct adjustment to reserves in shareholdersequity.荷兰会计的特征荷兰会计的特征1.荷兰的财务会计与税务会计截然分开，税法对财务荷兰的财务会计与税务会计截然分开，税法对财务报告的影响不大。

报告的影响不大2. 荷兰是唯一设置会计法庭的国家隶属于会计法庭荷兰是唯一设置会计法庭的国家隶属于会计法庭的商会可就报表争议对企业采取法律行为的商会可就报表争议对企业采取法律行为3荷兰会计的重要特征是极端的自由选择与高度的职荷兰会计的重要特征是极端的自由选择与高度的职业标准相结合业标准相结合United KingdomAccounting in the United Kingdom developed as an independent discipline， pragmatically responding to the needs and practices of business. Over time，successive companies laws added structure and other requirements，but still allowed accountants considerable flexibility in the application of professional judgment.Since the 1970s the most important source of development in company law has been the EU Directives，most notably the 4th and 7th. At the same time，accounting standards and the standard-setting process have become more authoritative.The United Kingdom was the first country in the world to develop an accountancy profession.The concept of a fair presentation of financial results and position (the true and fair view) is also of British origin.Accounting Regulation and Enforcement英国会计准则的制定经历了三个阶段英国会计准则的制定经历了三个阶段:第一阶段是第一阶段是1970年之前，在年之前，在公司法公司法规定下，依靠规定下，依靠不成文的惯例进行规范；不成文的惯例进行规范；第二阶段是第二阶段是1970 -1990年，由六大会计团体组建了年，由六大会计团体组建了专门的准则制定机构专门的准则制定机构ASC， 制定书面的、成文的制定书面的、成文的会计准则会计准则；第三阶段是第三阶段是1990 年至今。

年至今1990 年年8 月，一个独立的机构月，一个独立的机构ASB取代取代ASC.ASB制订的会计准则称为制订的会计准则称为财务报告准则财务报告准则( Financial Reporting Standards，简称，简称FRS).Financial ReportingBritish financial reporting is among the most comprehensive in the world. Financial statements generally include:1. directors report2. profit and loss account and balance sheet3. cash flow statement4. statement of total recognized gains and losses5. statement of accounting policies6. notes referenced in the financial statements7. auditors reportFinancial statements must present a true and fair view of a companys state of affairs and profits. To achieve this，additional information may be necessary，and in exceptional circumstances requirements may be overridden. The latter is known as the “true and fair override.”Small and medium-sized companies are exempt from many financial reporting obligations.The companies Act sets out size criteria. In general， small and medium-sized companies are permitted to prepare abbreviated accounts with certain minimum prescribed information.Accounting Measurements(p.77)Assets may be valued at historical cost，current cost，or (as most companies do) using a mixture of the two.All U.K. companies are permitted to use IFRS instead of U.K. GAAP. Thus the EU 2005 initiative for listed companies is extended to non-listed U.K. companies as well.英国会计的特征英国会计的特征英国会计的一个最主要的特征是强调英国会计的一个最主要的特征是强调“真实和公允真实和公允”，这一要求在这一要求在1948年的年的公司法公司法中最终确定之后一直中最终确定之后一直沿用至今，并通过欧盟指令影响到欧洲大陆的其他国家。

沿用至今，并通过欧盟指令影响到欧洲大陆的其他国家但是英国的法律从未定义过但是英国的法律从未定义过“真实和公允真实和公允”的概念，它的概念，它的含义是由会计职业界判断的这有利于应付错综复杂的含义是由会计职业界判断的这有利于应付错综复杂的实际情况，但难免带来不确定因素，造成实务处理中的实际情况，但难免带来不确定因素，造成实务处理中一些认识和判断上的分歧一些认识和判断上的分歧一般认为，一般认为，“真实和公允真实和公允”是指财务报告符合公认会是指财务报告符合公认会计原则和计原则和公司法公司法，以诚实。