求翻译：斯堪的纳维亚成文法系国家的会计质量最高,普通法系国家的会计质量居次,但显著高于德国成文法系国家的会计质量,法国成文法系国家的会计质量最低是什么意思？

Countries accounting for the highest-quality Scandinavian enactment, common law countries the accounting quality secondary, but significantly higher than Germany accounting quality in written law system countries, France statute law of the State have the lowest quality of accounting