第二次世界大战破坏了法国的经济。战后第一届政府面临着促进经济恢复的问题,要求建立强有力的会计工作,以提供可靠的财务信息。为此,法国的财政经济事务部于1945年建立了会计合理化委员会。该委员会的主要工作就是建立全法统一的会计报表制度并推荐使用,1947年,会计合理化委员会提出了第一个全法统一的会计科目表。同年,该委员会解散,成立了全法会计监督委员会,主要任务是监督统一会计科目表的实施。1957年,全法会计监督委员会更名为全法会计委员会,隶属于现在的法国经济事务部(当时是财政经济部)。其主要任务是。(1)协调会计理论,方法的研究与实际应用 World War II ruined France’s economy. The first post-war government faced the issue of promoting economic recovery and demanded the establishment of strong accounting work to provide credible financial information. To this end, the French Ministry of Finance and Economic Affairs in 1945 established a committee on accounting rationalization. The main task of this committee is to establish a unified system of accounting statements and recommend it for use. In 1947, the Accounting Rationalization Committee proposed the first unified law chart of accounts. In the same year, the commission was dissolved and an all-law accounting supervision committee was set up with the main task of overseeing the implementation of a unified chart of accounts. In 1957, the Law Accounting Supervisory Commission was renamed the Law Accounting Commission of France, under the current French Ministry of Economic Affairs (then Ministry of Finance and Economy). Its main task is. (1) Coordination of accounting theory, methods of research and practical application