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从会计计算目标的比较入手,分析了中日两国会计计算目标差异,并论述两国会计教育目标定位的不同。由此得出在会计计算目标存在差异的情况下,对会计教育目标定位存在的影响。
Beginning with the comparison of accounting calculation objectives, this paper analyzes the differences in accounting calculation goals between China and Japan and discusses the differences in the orientation of accounting education between the two countries. From this, we can get the influence on the orientation of accounting education under the condition of difference of accounting calculation target.