The Research for the Comparison of Statistic and Accounting between Japan and China

中日统计与会计比较研究

• 批准号: 01045025
• 负责人: NISHIMURA Akira
• 金额: $ 3.84万
• 依托单位: Kyushu University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for international Scientific Research
• 财政年份: 1989
• 资助国家: 日本
• 起止时间: 1989 至 1991
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-01045025/
• 关键词: Chinese Accounting System; Chinese Auditing; Statistic Reporting System; Accounting Information System; Profitability Auditing; Price Index; Strategic Management Accounting; 経済性監査; 中国統計; 中国会計

1. The joint investigators in Kyushu University, Japan and Beijing Commercial College, China visited many Japanese and Chinese business enterprises, interviewed with their managers, and investigated their present accounting, statistic, and information management systems for three years. We recognize that these systems are very important for distribution of economic resources in every economic system ; not only market economy, but also planning economy system. However, Chinese accounting and statistic systems are not coincide with commodity economy oriented by Chinese leaders because they yet depend upon the old Soviet socialist accounting and statistic systems. Therefore, it will take more much time for advanced systems introduced from the U. S. and Japan to take root in her society, since Chinese leaders and specialists have to replace the old systems with the advanced systems through a long controversy.2. We hold an international symposium on "Comparative Study of Accounting and Statistic between Japan and China" in Beijing, China from 6 to 9 September 1991. About forty experts participated in this conference, where we had a deeper grasp of the present accounting and statistic systems in the both states. We are planning to publish this results in Japanese and Chinese.3. We discussed on the education of the accounting information system in China during the symposium. We recognized the role of accounting in the production system and other sections of industries thoroughly by comparative study of the systems in Japan and China.4. During carrying out this project, we have understood that advanced organizations have adopted some advanced scientific management systems in China, but these have been isolated and have not had a complete network.

1、日本九州大学和中国北京商学院的联合调查人员历时三年，走访了多家日本和中国的商业企业，采访了他们的管理者，并对他们现有的会计、统计和信息管理系统进行了调查。我们认识到这些制度对于每个经济体系中的经济资源分配都非常重要；不仅是市场经济体制，还有计划经济体制。然而，中国的会计和统计制度与中国领导人主导的商品经济并不相符，因为它们仍然依赖于旧的苏联社会主义会计和统计制度。因此，从美国和日本引进的先进制度需要更长的时间才能在中国社会扎根，因为中国领导人和专家必须经过长期的争论才能用先进制度取代旧制度。 2． 1991年9月6日至9日，我们在中国北京召开了“中日会计与统计比较研究”国际研讨会。约有40位专家参加了这次会议，我们对中日两国现行的会计与统计制度有了更深入的了解。我们计划以日语和中文发布这一结果。3．研讨会上我们就我国会计信息系统教育进行了讨论。通过对日本和中国会计制度的比较研究，我们深入认识了会计在生产系统和其他产业部门中的作用。 4．在开展这个项目的过程中，我们了解到，国内先进的组织已经采用了一些先进的科学管理体系，但这些体系都是孤立的，没有形成完整的网络。

项目成果

Tokinaga, Shozo (Nishimura, A., Hamasuna, K.): Kyushu University Publisher. Chinese Economic System and Statistic and Accounting System, 1-306 (1991)

时长翔三（Nishimura, A.、Hamasuna, K.）：九州大学出版社。

Nishimura, Akira: Kyushu University Publisher. Yellow Sea Economic Sphere, 1-370 (1991)

西村晃：九州大学出版社。

濱砂 敬郎: "日本の統計学と政府統計の最近の話題" 北京市統計学会年報.

Takao Hamasa：《日本统计和政府统计最新话题》北京统计学会年报。

濱砂 敬郎他: "「1986年中国工業センサス」" 統計研究参考資料(日本統計研究所). 32. (1992)

Takao Hamasa等：《1986年中国工业普查》统计研究参考资料（日本统计研究所）32。（1992）。

大下 丈平: "佐賀県地場産業振興新ビション" 佐賀県商工労働部, 1-63 (1991)

大下城平：《佐贺县地方产业振兴新愿景》佐贺县商工劳动部1-63（1991年）