日本会计制度变革与经济发展的互动研究——基于日本会计制度理论与实践的国际化  

A Study of the Interaction of the Accounting System Reforms and the Economic Development in Japan——Based on the Internationalization of Accounting Theory and Practices in Japan

作　　者：陈璐[1] 

机构地区：[1]天津外国语大学国际商学院

出　　处：《天津师范大学学报（社会科学版）》2015年第2期61-66,共6页Journal of Tianjin Normal University(Social Science)

基　　金：天津市哲学社会科学研究规划项目(TGJGL10-966)

摘　　要：二战后,日本会计制度发生了根本性变革。伴随着经济的发展,逐步形成和完善了现行会计制度的基础理论和方法。在经济的全面恢复、高速增长和全球化的进程中,会计制度改革起到了重大的影响和助推作用。日本经济的快速发展是会计制度理论变革的先导,会计制度改革又为经济的正常运行提供了保障。日本会计制度改革始终贯穿着商法、证券交易法和税法三法会计规则的相互磨合及其与国际会计准则的博弈。After World War II,Japan accounting system has undergone fundamental changes.With the great demand for the development of its economy,the present accounting system and method were carried out which gradually developed and perfected in Japan.From the economic recovery and rapid economic growth,to the economic internationalization,it is clear to see the positive impact and important role the accounting system reform played during the Japanese economy＇s development.Rapid economic growth led the accounting system reform,which in turn,further enhanced the economy.Japan accounting system reform has always integrated with the three accounting rules of the Commercial Law,Securities Law and the Tax and it also games with the international accounting standards.This article clearly shows the integration and the impact of the accounting system reforms on the economic developments and vice versa.Through the analysis of the characteristics of the Japanese accounting system,it illustrates the importance of accounting system reform amidst economic growth.

关 键 词：日本 会计制度 会计理论 三法会计 

分 类 号：F233[经济管理—会计学]