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日本的公认会计士(CPA)制度发轫于1926年。二战后,日本政府为适应证券民主化的要求,于1949年建立了公认会计士制度。近年来,“安然”等事件之后,日本政府借鉴美国等国家和地区行业监管改革经验,对本国公认会计士制度安排进行了调整。本文拟对日本公认会计士行业监管制度的发展
Japan’s system of certified public accountants (CPA) was established in 1926. After World War II, the Japanese government established a system of recognized accountants in 1949 to meet the requirements of the democratization of securities. In recent years, after the “Enron” and other incidents, the Japanese government has drawn lessons from the experience of the regulatory reform in industries in the United States and other countries and regions and adjusted the system of the generally accepted accounting system in the country. This article intends to Japan’s development of a well-known accounting profession supervision system