(一)法国大公司财务管理体系一般分为四个层次:一般会计、分析会计、财务分析与管理控制,它们组成了一个完整的财务信息收集、综合、分析和决策系统,以适应日趋复杂多变的外界财务环境。1.一般会计。一般会计是指企业按法国政府1982年通过的全国统一会计制度的要求建立的一套能经受国家税务部门检查的企业簿记。该层次的会计特点是 (I) The French company’s financial management system is generally divided into four levels: general accounting, analytical accounting, financial analysis and management control. They form a complete financial information collection, synthesis, analysis and decision system to adapt to the increasingly complex Changing outside financial environment. 1. General accounting. General accounting refers to the establishment of a set of corporate bookkeeping that can be inspected by the national taxation department according to the requirements of the national unified accounting system adopted by the French government in 1982. The accounting characteristics of this level are