Financial Administration in Japan and the Audit by Certified Public Accountants

在1998年3月31日结束的财政年度之前，日本银行在财务省的许可下提供了贷款和租赁损失准备金(ALLL)。然而，1998年规章制度的变化导致日本银行根据自己对贷款组合的分析和对贷款损失的估计来提供ALL。本文通过对1998-2002年全额贷款会计准则结构的分析，认为现行会计准则不足以使银行对全额贷款做出合理的估计，并将1986年至2003年美国银行业监管机构关于全额贷款的报表与美国证券交易委员会和美国注册会计师协会的观点以及财务会计准则委员会的S准则及其观点进行了比较。自1993年以来，银行业监管机构一直在联合发布这些声明。虽然SEC从1998年就加入了报表的发布者行列，但我们发现，银行业监管机构和SEC在ALL的会计问题上存在分歧。我们还注意到，银行监管机构和AICPA在ALL的会计处理上存在分歧。鉴于美国的声明：银行监管机构、SEC的观点和AICPA的观点，有必要对日本现行的ALL会计准则进行进一步研究。

Japanese banks had provided allowance for loan and lease losses (ALLL) under the permission of the Ministry of Finance until the fiscal year ended at March 31, 1998. However, the change of the rules and regulations in 1998 lead Japanese banks to provide ALLL based on their own analysis of loan portfolio and estimation of loan losses. Based on the considerations of the structure of accounting standards for ALLL from 1998 to, 2002, we reached the conclusion that the accounting standards were not sufficient for banks to make a reasonable estimation of ALLL..We considered the statements 'of the U.S. banking regulatory agencies on ALLL from 1986 to 2003 by compairing the statements with the view of the Securities and Exchange Commission (SEC) and the American Institute of Certified Public Accountants (ALCPA), as well as the Financial Accounting Standards Board (FASB) 's standards and its view. The banking regulatory agencies has been 'issuing the statements jointly since 1993. Altough SEC joined the issuer of the statements from 1998, we found that there was a diagreement between banking regulatory agencies and SEC regarding the accounting for ALLL.. We also noted that there was a disagreement between banking regulatory agencies and AICPA as to the accounting for ALLL..Further research on the current accounting standards for ALLL in Japan is neccesary in light of consideration of the statements of the U.S: banking regulatory agencies, SEC's view and AICPA's view.