發(fā)布時(shí)間：2018-08-25 18:04

【摘要】： 本文試圖運(yùn)用會(huì)計(jì)模式的相關(guān)理論和研究成果,以反映中日會(huì)計(jì)模式的現(xiàn)狀。在中日會(huì)計(jì)模式的環(huán)境因素的分析,會(huì)計(jì)模式的主要構(gòu)成要素比較,以及會(huì)計(jì)模式的分類(lèi)等基礎(chǔ)上,以期反映中日會(huì)計(jì)模式的特征內(nèi)容。最后希望本文為我國(guó)會(huì)計(jì)模式的發(fā)展帶來(lái)一點(diǎn)啟示和借鑒作用。 本文共分為五章: 第一章對(duì)會(huì)計(jì)模式進(jìn)行概述。其中介紹了會(huì)計(jì)模式的定義,通過(guò)文獻(xiàn)綜述說(shuō)明會(huì)計(jì)模式比較的研究?jī)?nèi)容和方法。 第二章對(duì)影響中日會(huì)計(jì)模式的因素進(jìn)行闡述,包括經(jīng)濟(jì)環(huán)境、法律環(huán)境、文化三個(gè)會(huì)計(jì)環(huán)境因素予以簡(jiǎn)單的介紹和比較,從而勾勒出中日會(huì)計(jì)模式的基本輪廓。 第三章起開(kāi)始對(duì)中日會(huì)計(jì)模式的主要構(gòu)成要素進(jìn)行比較。這章主要對(duì)中日會(huì)計(jì)管理體系進(jìn)行比較,如會(huì)計(jì)工作管理機(jī)構(gòu)和會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)以及會(huì)計(jì)準(zhǔn)則制定機(jī)制,闡述了日本會(huì)計(jì)準(zhǔn)則制定機(jī)制變革對(duì)我國(guó)的借鑒意義,并對(duì)于中國(guó)政府主導(dǎo)的會(huì)計(jì)準(zhǔn)則制定機(jī)制的作出評(píng)價(jià)。 第四章介紹中日會(huì)計(jì)規(guī)范體系。首先介紹了中日會(huì)計(jì)規(guī)范的目標(biāo)。然后介紹了中日會(huì)計(jì)規(guī)范體系的結(jié)構(gòu),反映了中日會(huì)計(jì)規(guī)范體系各自的特點(diǎn)。綜合比較了公司法(商法)、證券法規(guī)以及稅法對(duì)中日會(huì)計(jì)規(guī)范的影響。以“研究開(kāi)發(fā)費(fèi)”為例,比較了中日會(huì)計(jì)規(guī)范的具體要求和特點(diǎn)。最后比較了中國(guó)的《基本準(zhǔn)則》和日本的《企業(yè)會(huì)計(jì)原則》。 第五章基于上述四章內(nèi)容,綜合中日會(huì)計(jì)模式的特征,并加以總結(jié):中國(guó)的會(huì)計(jì)模式是政府利益的宏觀導(dǎo)向會(huì)計(jì)模式,并且屬于行政管理類(lèi)型;日本會(huì)計(jì)模式是政府利益導(dǎo)向和企業(yè)利益導(dǎo)向并重的、界于宏觀于微觀之間的會(huì)計(jì)模式,屬于法制管理類(lèi)型。針對(duì)我國(guó)的實(shí)際情況,提出日本以法制為基礎(chǔ)的會(huì)計(jì)模式對(duì)我國(guó)借鑒作用。
[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.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類(lèi)號(hào)】：F233

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