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On The Development of West African Accounting System

机译：西非会计制度的发展

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The authorities of the West African Economic and Monetary Union UEMOA fully understand that accounting plays the significant role in the process of economic development and regional integration in the member states. They decided to establish a common new accounting system, called West African Accounting System (SYSCOA) . The accounting system has been developed on the initiative of the Central Bank of West African States "BCEAO". The various accounting systems previously in effect within the West African Economic and Monetary Union (UEMOA ) have now been null and void and replaced by the new accounting system which was brought in effect on January 1st, 1998 . The SYSCOA integrates and completes the Uniform Act relative to the Accounting Law developed by the Treaty of OHADA.OHADA stands for the Organization for the business Harmonization on Commercial Law in Africa. The object of this research is to study the development of Accounting System in West African Economic and Monetary union, more especially the adoption of new accounting System (SYSCOA).We will examine the raison which have incited the UEMOA to envisage the establishment of the SYSCOA and insist on certain aspects of the accounting system while highlighting its specificities. By ensuring the continuity with the preceding accounting systems, the SYSCOA integrates international and Anglo-Saxon standards in order to attract foreign investments. While recognizing the important progress brought by the SYSCOA, some difficulties for its application are noted and we bring some recommendations.
机译：西非经济和货币联盟西非经货联当局充分理解，会计在成员国的经济发展和区域一体化进程中发挥着重要作用。他们决定建立一个通用的新会计系统，称为西非会计系统（SYSCOA）。会计制度是在西非国家中央银行“ BCEAO”的倡议下开发的。以前在西非经济与货币联盟（UEMOA）内部生效的各种会计系统现已无效，并由1998年1月1日生效的新会计系统代替。 SYSCOA整合并完善了与《 OHADA条约》制定的《会计法》有关的统一法。OHADA代表非洲商业法商业协调组织。这项研究的目的是研究西非经济货币联盟的会计制度的发展，尤其是采用新会计制度（SYSCOA）。我们将研究促使UEMOA设想建立SYSCOA的原因。并坚持会计制度的某些方面，同时强调其特殊性。通过确保与先前会计系统的连续性，SYSCOA集成了国际标准和盎格鲁撒克逊标准，以吸引外国投资。在认识到SYSCOA带来的重要进展的同时，注意到了SYSCOA的一些应用困难，并提出了一些建议。

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