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ID:34597395
大小:1.75 MB
页数:39页
时间:2019-03-08
《中日会计文化比较的研究》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、ComparativeAnalysisOfAccountingCultureBetweenChinaAndJapanABSTRACTAccountingcultureisareflectionofthesocialmaterialandspiritualcivilizationinthefieldofeconomicmanagementandwhichisthecompositionfactorofthesocialcultural.Accountingculturalresearchhasimportanttheoreticalandpracticalsignificance,
2、withfunctionwhichintegratingaccountingresourceseffectivelyandgradingaccountingactivitiesandmanagementintheenterprises.AccountingprofessionofChinesehasbeenresearchingOilinternationalaccounting,theUnRedStates’accountingstandardsandsysteminrecentyears,whilelackingofresearchonJapaneseaccounting.C
3、hinaisanarrowstripofwaterwithJapan,undertheinfluenceofConfuciancultureinhistory,increasinglyclosetraderelations,thesourceofenterprises’fundsinbothcountriesreliesmainlyonthecreditor'sfinancialconditionandotherfactorsisdeterminingthefar-reachingguidingsignificancetOanalyzethetwocountries’accoun
4、tingsystemandguidelinesaswellascarryingOUtaccountingpractices.Inrecentyears,accountingtheoristshavemademanyresearchstudiesandgetrichachievementsintheaccountingculturalproblemssuchascontent,characteristic,constituentelements,functionandSOon.BUttheseresearchesdon'tintegratetheaccountingculturew
5、ithinternationalenvironment.Thistextthinkstheaccountinginternationalizationisanirresistibletrend.Thispaperarguesthatoneofthepreparatoryworktocomplywiththeaccountinginternationaltrendsisaccountingcultureresearch.IthaschosenneighboringJapanasacomparisonobject.Onthebasisofpreviousresearch,itsumm
6、arizesthetheoreticalbasisofcomparisonbetweenthetwokindsofaccountingculture,developmentstatussearchfordifferencesanddifferentfactors.Ultimatelyithasdrawnthefollowingconclusionsincomparison:theconstructionofChina'saccountingcultureshouldbasedonitsnationalsituationandlearnfromtheadvancedexperien
7、ceofJapan,tOreformtheaccountingmanagementsystemandtheroleofregulationoftheindustry,toenhancetheaccountingstaffprofessionaljudgmentandestablishamodemaccountingpersonnelfilesofnetworkintegrity,tostrengththeprofessionalandtechnicalaccountingandc
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