摘要
日本法务会计制度是应治理舞弊的需求而产生的,既深受英美国家的影响,又受其自身社会、经济和文化的制约,在运行的过程中产生了诸多难以解决的问题,对此日本政府实施了多项具有日本特色的改革措施。虽然改革取得初步成效,但同时也带来新的问题。分析研究日本法务会计制度运行的缺陷及改革的措施,有助于建立和完善既具自身特色又符合国际规范的中国法务会计制度。
In response to the needs to control corruption,Japan adopted a forensic accounting system,which was influenced heavily by its British and American counterparts.But in its operation,the system in Japan encountered many intractable problems,which forced the Japanese government to implement a series of reforms according to its own conditions.Although some initial positive results have been achieved,some new problems have also cropped up.A thorough study of Japanese case in this respect can help China establish a forensic accounting system in line with its own conditions as well as international norms.
出处
《南京师大学报（社会科学版）》
CSSCI
北大核心
2010年第6期56-61,共6页
Journal of Nanjing Normal University(Social Science Edition)
关键词
日本
法务会计
制度运行
改革
Japan
forensic accounting
system implementation
reform
