A Comparative Study of Accounting in Japan and Indonesia

日本与印度尼西亚会计比较研究

• 批准号: 06045058
• 负责人: HIRAMATSU Kazuo
• 金额: $ 1.73万
• 依托单位: Kwansei Gakuin University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for international Scientific Research
• 财政年份: 1994
• 资助国家: 日本
• 起止时间: 1994 至 1995
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-06045058/
• 关键词: Indonesia; accounting standards; disclosure system; IAS; stock exchange; accounting firm; CPA; tax accountants

The Puorpose of this research was to compare Japan and Indonesia in terms of legal framework of accounting/disclosue and accounting/tax practice.Indonesia is now taking the policy of "opening the door" by facilitating de-regulation. Foreign investment into Indonesia is drastically increasing during these few years. Some Indonesian companies are pursuing internationalization.For example, Indosat is now listed to the New York Stock Exchange and another company is going to be listed to Tokyo Stock Exchange soon.3) Tax regulations, accounting standards and company law were reformed in 1994 and 1995. Indonesian accounting standards are now at an international level.This shows an interesting contrast to Japanese accounting standards, which is still quite different from the International Accounting Standards (IAS).As indicated above, Indonesian accounting is oriented towards internationalization/liberalization, and its accounting standards have incorporated IAS.In practice however, great number of companies cannot comply with written accounting standards. Taking into account Indonesian cultural background, we may be able to indicate that Indonesian companies do not have strong motivation to rigorously follow these regulations.If Indonesia truly intends to become international, it seems to be necessary that it try to change the traditional accounting values in order to reconcile accounting practice with its accounting standards.This is not an easy task to cope with.It is thus imperative to continue various efforts to improve accounting education and the quality of certified public accountants, and to change the orientation of the multinational corporations.This also poses a problem to Japanese comanies operating in Indonesia. They are expected to comply with accounting standards and tax regulations of Indonesia so that they are respected in the long run.

这项研究的目的是比较日本和印度尼西亚在会计/披露法律框架和会计/税务实践方面的差异。印度尼西亚正在采取“开门”的政策，以促进放松监管。在这几年里，流入印尼的外国投资急剧增加。一些印尼公司正在寻求国际化。例如，INDOSAT现在在纽约证券交易所上市，另一家公司即将在东京证券交易所上市。3)税收法规、会计准则和公司法在1994年和1995年进行了改革。印度尼西亚的会计准则目前处于国际水平。这与日本的会计准则形成了有趣的对比，日本的会计准则仍然与国际会计准则(IAS)有很大的不同。如上所述，印度尼西亚的会计朝着国际化/自由化方向发展，其会计准则已经纳入了IAS。然而，在实践中，许多公司无法遵守书面会计准则。考虑到印尼的文化背景，我们或许可以指出，印尼公司严格遵守这些规定的动机并不强烈。如果印尼真的想要走向国际化，似乎有必要尝试改变传统的会计价值观，以使会计实践与其会计准则保持一致。这并不是一件容易的事情。因此，必须继续努力改善会计教育和注册会计师的素质，并改变跨国公司的定位。这也给在印尼经营的日本公司带来了一个问题。预计它们将遵守印度尼西亚的会计准则和税收法规，以便从长远来看它们受到尊重。