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

1. 日本九州大学和中国北京商学院的联合调查人员用三年的时间走访了许多日本和中国的商业企业，与他们的管理人员面谈，并调查了他们目前的会计、统计和信息管理系统。我们认识到，这些制度对任何经济制度中的经济资源分配都非常重要；不仅是市场经济体制，而且是计划经济体制。然而，中国的会计和统计制度仍然依赖于苏联社会主义的旧会计和统计制度，与中国领导人主导的商品经济不相适应。因此，从美国和日本引进的先进制度要在中国社会扎根，需要更长的时间。因为中国的领导人和专家们必须经过长期的争论，以先进的制度取代旧的制度。我们于1991年9月6日至9日在中国北京举行“中日会计统计比较研究”国际研讨会。约有40位专家参加了这次会议，使我们对两国现行的会计和统计制度有了更深入的了解。我们计划用日文和中文发表这一结果。在研讨会上，我们讨论了中国会计信息系统的教育问题。通过对日本和中国会计制度的比较研究，我们充分认识到会计在生产系统和其他工业部门中的作用。在这个项目的实施过程中，我们了解到先进的机构采用了国内一些先进的科学管理系统，但这些系统是孤立的，没有形成一个完整的网络。

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.