The designing of corporate accounting law in Japan after the Second World War
The designing of corporate accounting law in Japan after the Second World War
复制标题
二战后日本公司会计法的设计
DOI：
10.1080/09585200126621
复制
发表时间：
2001
期刊：
影响因子：
--
通讯作者：
Jun
中科院分区：
文献类型：
--
作者：
Jun
第二次世界大战后，在日本战时管制经济的中立化期间，企业会计制度调查委员会制定了一项公司会计法的设计。调查委员会不仅试图建立新的企业会计准则，而且试图在《企业会计法》的基础上建立一个中央和独立的企业会计监管行政机构。预计《公司会计法》将为日本新的公司会计监管制度奠定法律基础。然而，尽管基本会计法的最初设计从未实现，但它应该被视为我们理解战后日本外部会计史的起点。
After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.