프랑스의 會計制度에 관한 硏究 = A Study on the System of Financial Accounting in France

다국어 초록 (Multilingual Abstract)

The objectives of this study are to investigate the system of Plan Comptable General (PCG) in France and to define the characteristics of P.C.G. and detailed framework of this study are as follows 1. Evolution of finacial accounting system in France and identification of its institutionalization. 2. Constructions of plan comptable general and organization of the standardardized accounts 3. Valuation basis of inventories in PCG. 1) Valuation of inventories at cost to inflow 2) Valuation of inventories ending year. 3) Valuation of inventories closing process 4) Valuation basis of exceptional situation. 4. Characteristics of system and format in financial statements of PCG 1) Characteristics of balance sheet 2) Characteristics of result statement 3) Characteristics of supplementary schedule 5. In Conclusion, PCG can be called the enlarged system of social accounting.

목차 (Table of Contents)

• Ⅰ. 序論 Ⅱ. 프랑스 會計制度의 發展과 法制化 Ⅲ. 一般的 會計指針의 構成과 計定 組織의 設計 Ⅳ. PCG 評價基準의 設定現況 Ⅴ. 財務諸表의 體系와 樣式의 特徵的 考察 Ⅵ. 結論(社會會計와의 聯關을 指向) 參考文獻 SUMMARY