摘要
日本会计模式的形成缘于其会计制度的独特体系和内容以及特有的市场经济体制与民族文化环境。由于日本在文化上与我国有许多相似之处,日本会计发展中的可取之处,对我国会计变革和会计制度建设有一定的借鉴意义。
The forming of Japanese accountant pattern stems from its unique system and content as well as its unique market economy and national cultural environment. Due to the similarities between Japanese and Chinese cultures, their advantages are favorable for us to learn in the course of reform and the establishment of our accountant system.
出处
《安徽工业大学学报（社会科学版）》
2008年第3期45-46,共2页
Journal of Anhui University of Technology：Social Sciences
关键词
日本
会计模式
借鉴
Japan
accountant pattem
use for reference
