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国际会计论文之英国会计模式-International accounting--British accounting m

英国论文网 国际会计论文——英国会计模式
International accounting--British accounting mode


The English accounting model

British called the United Kingdom of Great Britain and Northern Ireland, is the world of capitalist development of one of the country early. 17 to 19 century by the British industrial revolution of the modern industrial economy caused by British take off, and promote the rapid development of Britain's accounting, produced with "true and fair" accounting principles, as a representative of the British accounting mode. It's traditional and experience of accounting not only commonwealth country, and of the neighboring countries and regions (such as Western Europe) also have an impact. Understand the English accounting model of the background, environment and its characteristics, the accounting professional organizations and impact, can the greater understanding and discusses the history and status of Britain's accounting.


A, the English accounting environment


(a) the political environment factors

The British government is typical bourgeois parliamentary-based constitutional monarchy state, implement system of the separation of the political system, the legislature for parliament.

The British government implement cabinet system. Appointed by the queen in parliamentary elections won a majority party leader will be prime minister and form, responsible to parliament. Britain's highest judicial organs for senate, it is civil and criminal case's final appeal authority.

Britain's political environment there is a constant pursuit of national the principles of liberty; A kind of pursuit of the national modernization "nation" history of the system of the motive power; A constant criticism current politics, complied with the historical trend of the reform ideas. England prepare for industrial revolution of the past history track is: overcome autocratic rights, forms the national state, to the industrial revolution. This determines the 17 to 19 century British modern industrial economic development, thus promote the English accounting theory and practice development, and with the colonial expansion of the world have great influence on the accounting.


(2) legal environment factors

British legal system for common law, or common law, is the judge's case "give priority to legal system, has the" traditional "and" heritage ". British law pays great attention to the social economic life appear specific problem law, the law of predecessors' disposal is increasingly concerned about. Legal constraints on economic life are general and flexible, economic activities to more relaxed in the conditions. Britain's legal only in the auditing, investment business and bankruptcy liquidation, three aspects of accounting practice some principle definition, they mainly in three law, the company law, the finance "and" bankruptcy law ", including accounting is the greatest impact "company law". Britain also influence of European directives, corporate governance and accounting British concept of thought into the European Union in national laws and regulations, which affect other European accounting.



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