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mical macroeconomic regulation and controlling way of governments, diverse organizational structures of enterprise, distinct raising fund's main channels and the ways of the enterprise and accountant goals in different countries all contribute to the hindrances of unifying the criterion. For example, France implements the market economic system guided by plans. The country carries on the widespread adjustments, interventions and plans to the national economy; the nationalization of enterprise has more proportion; enterprise outside capital mainly depends on bank. This economic system environment has decided that goal of accounting standards in France stresses on satisfying the need of government macroeconomic regulation and control, and emphasizing to protect and to meet creditor's requests. The U.S. market economic system is representative free market. Under this kind of system, private ownership enterprises are in a dominant position. Although the stock limited corporations are in the minority in quantity, their income accounts for 87% in total Operating Income of all kinds of enterprises. In addition, stock market is extremely well developed. This economic environment determines the aim of the U.S. accounting standards is to meet the needs of economic decision-making of investors and creditors, particularly to protect the interests of securities investors. The ways of formulating accounting postulates also vary owing to the legal difference as well as the different role of government. US apply the UK-US legal system and the free-market economy system, so it uses the accounting postulates which are formulated by non-governmental accounting professional bodies. Forms of financial reporting are different. The form of property debt table in France are different from that in the US and Japan: The arrangement way is happen to opposite with the US. In the asset-side, it take s the intangible asset as the first item, other items are the fixed asset, the investment, the current assets and the deferred item in turn. As for stakeholder, it arranges the ownership interest at the first half part, the debt the other part. The indication way is also different: all asset items are stated in forms of the total amount and the depreciation allowance and the net worth are counted as an unattached column. France's statement of profit and loss emphasizes the financial expenses compared with UK’s and US’s. According to the request of 4th instruction of European Economic Community, the statement of profit and loss project divides into: (1) business income and expense; (2) financial revenue and expense; (3) extreme project; (4) tax money. The project classification of French property debt table is also very unique compared with countries like US, Japan and so on. For example, it takes the fixed asset as part of the long-term investment; it takes project to Affiliate Company’s loan and other loans as the content of long-term investment. In the aspect of debt, it does not make the long and short term division, but it classifies according to the nature of debt, converging all loans (debt) one kind, converging the accounts payable funds (debt) one kind, and converging sundry creditor another. As a result of influence of different accounting goal and the traditional custom, constitution of financial reporting in various countries has remarkable differences. US take financial report system facing investors. Besides property debt table, income statement and stateme本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。