The development of Japanese accounting system from Meiji Restoration to twenty first century  

作　　者：CUI Yiwen 

机构地区：[1]Wuhan Yangtze Business Universty, Wuhan, P.R.China, 430065

出　　处：《International English Education Research》2015年第8期33-36,共4页国际英语教育研究（英文版）

摘　　要：Japanese accounting system has been strongly influenced by the culture and foreign influences. The initial regulatory framework was based on German model. After Second World War, the accounting system moved to the American investor orientated approach, then later the development was the results of the own needs and satisfaction with the culture influences.

关 键 词：Japanese accounting system culture influences foreign influences. 

分 类 号：F233[经济管理—会计学] E823[经济管理—国民经济]