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日本在战后几十年间迅速发展成为一个经济高度发达的资本主义国家,目前是世界上最大的净债权国。日本的经济成就一直是各国经济学研究的一个热门课题,但讨论的焦点多集中在它的先进技术和全面质量管理方面。我们认为,在推动日本经济发展诸因素中,其财务会计工作的贡献同样不可忽略,尤其是伴随其经济发展过程逐步建立和完善起来的会计法制模式,为实现其战后经济重建所追求的“企业合理化”,“征税公正化”,“证券投资民主化”,“产业结构适当化”的经济目标,推进规范统一的企业会计与审计工作正常开展起到了极为重要的作用。
Japan rapidly developed into a highly developed capitalist country in the decades after the war and is now the world’s largest net creditor nation. Japan’s economic achievements have always been a hot topic in the economic studies of various countries. However, the focus of discussion is more on its advanced technologies and total quality management. In our opinion, the contribution of financial accounting in the promotion of Japan’s economic development can not be ignored. In particular, the accounting legal system mode that has been gradually established and perfected along with its economic development, in order to achieve the goal of " Economic rationalization of enterprises, fair taxation, democratization of securities investment, and proper industrial structure, and played an extremely important role in promoting the normalization and standardization of corporate accounting and auditing work.