中日会计文化比较的研究

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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