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应日本公认会计士协会和日中经济协会的邀请,我们一行六人,到日本考察企业会计工作,先后访问了六个大的工业公司。虽然时间较短,了解得不深,但感判他们的会计工作很有特色,值得借鉴。现简要介绍如下。各公司在介绍情况时,对经营公司的门的讲得非常明确:“私人公司的目的就是为了盈利,不盈利,公司就无法生存。”因此,公司的一切活动都是围绕如何提高盈利水平而进行的。为了提高企业经营效率,增加盈利,各公司都非常重视会计财务工作(日本是会计、财务工作合一,以下统称会计财务工作),把会计财务工作当作对企业整个经营管理进行挖制管理的系统,充分发挥会计财务工作在经营管理中的作用。尽管他们在用人上精打细算,但对配备会计财务工作人员却肯下本
At the invitation of the Japan Association of Certified Accountants and the Japan-China Economic Association, our six-member delegation visited Japan to inspect corporate accounting and visited six large industrial companies. Although the time is short and the understanding is not deep enough, their accounting work is very characteristic and worth learning. The brief introduction is as follows. When companies introduced the situation, they spoke very clearly about the company’s door: “The purpose of private companies is to make profits. Without profit, the company can’t survive.” Therefore, all activities of the company are centered around how to increase profits. Levels. In order to increase business efficiency and increase profitability, all companies attach great importance to accounting and financial work (Japan is a combination of accounting and financial work, and hereinafter collectively referred to as accounting and financial work), and regards accounting and financial work as a system for excavating and managing the entire business management of a company. To give full play to the role of accounting financial work in business management. Although they are careful in employing personnel, they are