日本的会计制度及启示  

The Accounting System of Japan And the Enlightenment It Gives Us

作　　者：吴革[1] 

机构地区：[1]对外经济贸易大学国际工商管理学院,北京100029

出　　处：《现代日本经济》2002年第2期1-5,共5页Contemporary Economy OF Japan

摘　　要：在推进日本经济发展的众多因素中，其会计制度发挥了重要的作用。对日本的会计宏观管理体系进行深入研究，借鉴其经验，对我国的会计改革有着重要的参考意义。Of the various factors that have promoted the development of the Japanese economy, the accounting system of Japan has played a very important part. It is found in this paper that an in-depth study of Japan's system of macro-management of accounting would produce a mirror that would benefit the reform of the accounting system of China.

关 键 词：会计制度 企业会计原则 注册会计师制度 日本 

分 类 号：F233[经济管理—会计学]