中日会计模式的比较研究

发布时间：2018-08-25 18:04

【摘要】： 本文试图运用会计模式的相关理论和研究成果,以反映中日会计模式的现状。在中日会计模式的环境因素的分析,会计模式的主要构成要素比较,以及会计模式的分类等基础上,以期反映中日会计模式的特征内容。最后希望本文为我国会计模式的发展带来一点启示和借鉴作用。本文共分为五章: 第一章对会计模式进行概述。其中介绍了会计模式的定义,通过文献综述说明会计模式比较的研究内容和方法。第二章对影响中日会计模式的因素进行阐述,包括经济环境、法律环境、文化三个会计环境因素予以简单的介绍和比较,从而勾勒出中日会计模式的基本轮廓。第三章起开始对中日会计模式的主要构成要素进行比较。这章主要对中日会计管理体系进行比较,如会计工作管理机构和会计准则制定机构以及会计准则制定机制,阐述了日本会计准则制定机制变革对我国的借鉴意义,并对于中国政府主导的会计准则制定机制的作出评价。第四章介绍中日会计规范体系。首先介绍了中日会计规范的目标。然后介绍了中日会计规范体系的结构,反映了中日会计规范体系各自的特点。综合比较了公司法(商法)、证券法规以及税法对中日会计规范的影响。以“研究开发费”为例,比较了中日会计规范的具体要求和特点。最后比较了中国的《基本准则》和日本的《企业会计原则》。第五章基于上述四章内容,综合中日会计模式的特征,并加以总结:中国的会计模式是政府利益的宏观导向会计模式,并且属于行政管理类型;日本会计模式是政府利益导向和企业利益导向并重的、界于宏观于微观之间的会计模式,属于法制管理类型。针对我国的实际情况,提出日本以法制为基础的会计模式对我国借鉴作用。
[Abstract]:This paper tries to use the relevant theories and research results of accounting model to reflect the current situation of Chinese and Japanese accounting models. On the basis of the analysis of the environmental factors of the Chinese and Japanese accounting models, the comparison of the main elements of the accounting models, and the classification of the accounting models, the author hopes to reflect the characteristic contents of the accounting models between China and Japan. Finally, I hope this paper will bring some enlightenment and reference to the development of accounting mode in China. This paper is divided into five chapters: the first chapter is an overview of the accounting model. The definition of accounting model is introduced, and the research contents and methods of accounting model comparison are explained through literature review. The second chapter expounds the factors that affect the accounting mode of China and Japan, including the economic environment, legal environment and culture, and gives a brief introduction and comparison, thus outlines the basic outline of the accounting model between China and Japan. The third chapter begins to compare the main elements of Chinese and Japanese accounting models. This chapter mainly compares the accounting management system between China and Japan, such as accounting work management organization, accounting standard-setting organization and accounting standard-setting mechanism, and expounds the significance of the reform of Japanese accounting standard-setting mechanism to our country. And the Chinese government-led accounting standards-setting mechanism to make an evaluation. Chapter four introduces the accounting standard system of China and Japan. First of all, it introduces the goal of Chinese and Japanese accounting standards. Then it introduces the structure of the accounting standard system of China and Japan, and reflects the respective characteristics of the accounting standard system of China and Japan. The influence of company law (commercial law), securities regulation and tax law on the accounting norms of China and Japan is comprehensively compared. Taking R & D fee as an example, the specific requirements and characteristics of Chinese and Japanese accounting standards are compared. In the end, the author compares the basic principles of China with that of Japan. The fifth chapter, based on the above four chapters, synthesizes the characteristics of the Chinese and Japanese accounting models, and summarizes them: the Chinese accounting model is the macro-oriented accounting model of the government interests, and belongs to the type of administrative management; Japanese accounting model is both government interest orientation and enterprise interest orientation. It belongs to the legal management type, which is based on the accounting model between macro and micro. According to the actual situation of our country, this paper puts forward the accounting model based on legal system in Japan.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F233

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