Industrial policies and accounting policies in Japan

日本的产业政策和会计政策

• 批准号: 17530350
• 负责人: MATSUMOTO Toshifumi
• 金额: $ 2.18万
• 依托单位: Doshisha University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2005
• 资助国家: 日本
• 起止时间: 2005 至 2006
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-17530350/
• 关键词: Industrial Policies; Provisions; Reserves; Special Treatment Under Tax Law; Globalization of A; C Standards; Accounting Information; Corporate Behavior; Fair Value Accounting; International Accounting Standards

The purpose of this research is to analyze the functions of the accounting at macro level of economy focusing on the industrial policies which used tax law and accounting standards. The following results were obtained.(1) Literature collection: With the newspapers, the magazines, the government publications, etc., the policies using tax law or accounting standards were extracted.(2) Establishment of an analysis framework : Researchers from academy and accounting-standards setting body were invited, and the verification method of this research was discussed. The analytic framework was developed and share among research members.(3) Investigation into the influence of accounting Big Bang: Japanese industrial society has used up much energies against the globalization of accounting standards after the 90s. In 1997-2005, a large-scale accounting standards reform was experienced, and now there are still strong overseas pressures that forces Japan to adopt IAS. Then, we analyzed how ASBJ, governmental Organizations, JICPA, etc. have been grappling with IASB.(4) Analysis of the theoretical structure of IASB : The target were the accounting standards of which convergence with IAS has finished, being discussed at present, expected to come up for discussion in the future. We think that the direction of convergence is indicated at theoretical level.(5) Analysis of influence of accounting-standards conversion: Expected influences on industry and macro economy were tried to figure out.(6) Investigation into overseas strategy : In order to investigate the national strategy of foreign countries to IAS, we interviewed Chinese academician and accountants, British academician.

本研究的目的是分析会计在经济宏观层面的作用，重点关注税法和会计准则所运用的产业政策。取得以下成果：(1)文献收集：通过报纸、杂志、政府刊物等，提取税法或会计准则适用的政策。(2)分析框架的建立：邀请学术界和会计准则制定机构的研究人员，讨论本研究的验证方法。制定了分析框架并在研究成员之间共享。(3)会计大爆炸的影响调查：90年代后日本工业社会在反对会计准则全球化方面消耗了大量精力。 1997-2005年经历了大规模的会计准则改革，现在仍然有强大的海外压力迫使日本采用IAS。然后，我们分析了ASBJ、政府组织、JICPA等如何与IASB较量。（4）IASB的理论结构分析：目标是与IAS已经完成趋同的会计准则，目前正在讨论，预计将来会讨论。我们认为在理论层面指明了趋同的方向。(5)会计准则转换的影响分析：试图找出对行业和宏观经济的预期影响。(6)海外战略考察：为了考察国外对IAS的国家战略，我们采访了中国院士和会计师、英国院士。

项目成果

The Meaning of Hybrid Type of accounting

混合会计类型的含义

• 发表时间: 2006
• 期刊: Accounting Standards ＆ Disclosure Quarterly No.13
• 作者: 平井克彦;石津壽惠共著;Toshifumi Taga;松本 敏史;松本 敏史;松本 敏史;徳賀 芳弘;徳賀 芳弘;草野 真樹;Toshifumi Matsumoto;Toshifumi Matsumoto
• 通讯作者: Toshifumi Matsumoto

EUの国際会計戦略-インターナショナルアカウンティングヘの最挑戦と「同等性評価」問題

欧盟国际会计战略——国际会计面临的最大挑战和“对等评估”问题

• 发表时间: 2006
• 期刊: 国際会計研究学会年報 2005年度版
• 作者: 平井克彦;石津壽惠共著;Toshifumi Taga;松本 敏史;松本 敏史;松本 敏史;徳賀 芳弘;徳賀 芳弘
• 通讯作者: 徳賀 芳弘

会計上の測定・伝達における信頼性

会计计量和沟通的可靠性

• 发表时间: 2005
• 期刊: 日本会計研究学会特別委員会中間報告『財務情報の信頼性に関する研究』
• 作者: 徳賀 芳弘

Asset Impairment Accounting Theory

资产减值会计理论

• 发表时间: 2007
• 期刊: Contemporary Accounting and Accounting Big Bang (edited by Ryuzo Kabata, Moriyama Shoten)
• 作者: 平井克彦;石津壽惠共著;Toshifumi Taga
• 通讯作者: Toshifumi Taga

混合会計の意味

混合会计的含义

• 发表时间: 2006
• 期刊: 季刊会計基準 第13号
• 作者: 平井克彦;石津壽惠共著;Toshifumi Taga;松本 敏史;松本 敏史
• 通讯作者: 松本 敏史