| ABSTRACT | 第5-6页 |
| CHAPTER Ⅰ SUMMARY DISCRIPTION OF WEST AFRICAN COUNTRIES | 第7-18页 |
| 1 Nature and scope of the problem | 第7-18页 |
| 1.1 Problems | 第8页 |
| 1.2 The monetary union | 第8-9页 |
| 1.3 A Monetary Integration With Colonial Origins | 第9-13页 |
| 1.3.1 From monetary integration to attempts of economic integration | 第11-13页 |
| 1.4 West African Economic and Monetary Union (WAEMU) | 第13-18页 |
| 1.4.1 History and present status | 第13-15页 |
| 1.4.2 The Objectives (article 4) | 第15页 |
| 1.4.3 Trade policies | 第15-16页 |
| 1.4.4 The Central Bank of West Afrlean States (BCEAO) | 第16-17页 |
| 1.4.5 West African Regional Stock Exchange | 第17-18页 |
| CHAPTER 2 ACCOUNTING DEVELOPMENT IN WEST AFRICA | 第18-39页 |
| 2.1 From 1957 to 1970 | 第18页 |
| 2.2 From 1970 to 1998-The OCAM PLAN | 第18-22页 |
| 2.2.1 The objective of the OCAM Plan and chart of accounts (Cadre comptable) | 第19-20页 |
| 2.2.2 Accounting principles | 第20-22页 |
| 2.3. From 1998 to today: The West African Accounting System (SYSCOA) | 第22-37页 |
| 2.3.1 Standardizing (normalization) accounting systems | 第23-24页 |
| 2.3.2 Objectives of SYSCOA are: | 第24-25页 |
| 2.3.3 Summary Description of the SYSCOA | 第25-27页 |
| 2.3.4 Scope of application | 第27页 |
| 2.3.5 Accounting system requirements | 第27-28页 |
| 2.3.6 Mandatory books | 第28页 |
| 2.3.7 Annual financial statements | 第28-29页 |
| 2.3.8 Valuation rules | 第29-30页 |
| 2.3.9 Matching rule | 第30页 |
| 2.3.10 legal value of accounting documents | 第30-31页 |
| 2.3.11 Preparing and auditing the financial statements | 第31页 |
| 2.3.12 The West African Generally Accepted Accounting Principles: | 第31-33页 |
| 2.3.13 Major changes | 第33页 |
| 2.3.14 Innovations of SYSCOA | 第33-34页 |
| 3.4.15 Continuity in respect of the preceding Accounting Systems and integration of certain aspects of the Anglo-Saxon System: | 第34-35页 |
| 2.3.16 Same influence in SYSCOA Plan | 第35-37页 |
| Conclusion | 第37-39页 |
| CHAPTER 3 Accounting Information Systems | 第39-49页 |
| 3.1 Accounting Information Systems | 第39-41页 |
| 3.2 The users of Accounting Information | 第41-42页 |
| 3.3 Behavior of the managers and use of Accounting Information | 第42-44页 |
| 3.4 Accounting development and classification | 第44-49页 |
| 3.4.1 Development | 第45-48页 |
| 3.4.2 Classification | 第48-49页 |
| CHAPTER 4 Comparison between SYSCOA with the Chinese Accounting and AIS | 第49-67页 |
| 4.1 Chinese Accounting | 第49-52页 |
| 4.1.1 The Chinese Accounting Standards, Regulation and Enforcement | 第49页 |
| 4.1.2 Accounting Standards, Regulation and Enforcement | 第49-51页 |
| 4.1.3 Financial Reporting | 第51页 |
| 4.1.4 Accounting Measurement | 第51-52页 |
| 4.2 Comparative analysis of SYSCOA and China's new accounting system | 第52-60页 |
| 4.2.1 comparison of the reform between the SYSCOA and china | 第53-55页 |
| 4.2.2 the pattern of accounting regulation | 第55-56页 |
| 4.2.3 Relationship between accounting and tax | 第56-57页 |
| 4.2.4 Basic economic conditions restricting the accounting system reform | 第57-60页 |
| 4.3 Comparison between Syscoa and AIS | 第60-67页 |
| 4.3.1 Similarity | 第60-61页 |
| 4.3.2 Difference | 第61-67页 |
| 5. CONCLUSION | 第67-69页 |
| ACKNOWLEDEGMENTS | 第69-70页 |
| DEDICATION | 第70-71页 |
| 符号说明 | 第71-72页 |
| 参考文献 | 第72-75页 |
| 学位论文评阅及答辩情况表 | 第75页 |
