Developments of Securities Markets and Evolution of Financial Accounting Systems in Asian Countries including India

印度等亚洲国家证券市场的发展和财务会计制度的演变

• 批准号: 11630143
• 负责人: FUJII Tatsuo
• 金额: $ 2.24万
• 依托单位: Tohoku University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 1999
• 资助国家: 日本
• 起止时间: 1999 至 2002
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-11630143/
• 关键词: Financial accounting; international accounting; auditing; Certified public accountant(CPA); Under developing countries; International Accounting Standards; Corporate governance; Illegal corporate actions; 企業会計; 証券市場; ディスクロージャー; 公認会計士; インド; アジ

I visited Australia, Malaysia, Singapore, China, Taiwan, and Hong Kong to collect original materials and I have already analyzed most of the materials.In Malaysia, I stayed at the Universiti Utara Malaysia and tried to get materials relating to stockholdars holding ratios and dividend trends in Malaysia. I found out following facts. First, in Malaysia, under the gevrnment policies sush as 10 year long-term plan, they have politionl goal te sat stockholders ratio in terms of their human races ef Malay, Indian, and Chinsse. Second, According to strong public authority the government has real controls to the private companies. Third, the U.K., the last suzerain state, still has great influence on Malaysia and Malaysia has been automatically accepting the standards of the International Accounting Standarda Board af which headquarter locates in the U.K. Foarth, on the titles of Certifed Public Accountant, they accept tho titles of the U.K., Australia, Canada, and other countries of the British Common wealth of Nations each other. The fourth point is also true in the cases of Singapore aad Hong Kong.In China, I got great assistance of such institution as Fudan University and Beijing University. The current evolution of the China shall be carefully watched. Under the national government policy to introduce the latest movements of the U.K. and the U.S.A., they hare been doing their best to establish their financial and auditing systems including the CPA systems.With Prof. Chiung Feng Ko, Soochow University Taiwan, R.O.C., I make a co-author presentation on financial derivatives under the title of "Derivatives and Financial Reporting: The Japanese Financial Distress Cases."I will soon complete articles to compare corporation accounting systems from the viewpoint of corporate governance focusing upon the appointments of auditors and the regulations on dividends.

我访问了澳大利亚、马来西亚、新加坡、中国、台湾和香港，收集了原始资料，并对大部分资料进行了分析。在马来西亚，我留在了马来西亚北方大学，试图获得有关马来西亚股票持有率和股息趋势的资料。我发现了以下事实。首先，在马来西亚，根据政府的政策，如10年长期计划，他们有政治目标，以他们的种族马来人，印度人和华人的股东比例。第二，政府凭借强大的公权力对私营企业进行真实的控制。第三，英国，作为最后一个宗主国，马来西亚仍然有很大的影响力，马来西亚已经自动接受总部设在英国的国际会计准则委员会的准则。第四，关于注册会计师的头衔，他们接受英国的头衔，澳大利亚、加拿大和其他英联邦国家相互往来.第四点在新加坡和香港也是如此。在中国，我得到了复旦大学和北京大学等机构的大力帮助。中国目前的发展应受到密切关注。根据国家政府的政策，介绍英国的最新动向。和美国，他们一直在努力建立自己的财务和审计制度，包括注册会计师制度。与台湾东吴大学高琼丰教授，我以“衍生品与财务报告：日本金融危机案例”为题，与他人共同发表了关于金融衍生品的演讲。“我将很快完成从公司治理的角度比较公司会计制度的文章，重点是审计师的任命和股息的规定。