Progress in Global Standard and Changes of Triangular System of Accounting in Japan

全球标准的进展与日本三角会计制度的变化

• 批准号: 14530175
• 负责人: KAKO Yoshihito
• 金额: $ 1.54万
• 依托单位: Waseda University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2002
• 资助国家: 日本
• 起止时间: 2002 至 2003
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-14530175/
• 关键词: Global Standards; Triangular System; International Accounting Standards Board; International Accounting Standards; International Financial Reporting Standards; Distributable Income; Disclosure; International Convergence; グローバルスタンダード; 証券取引法会計; 企業

1. From the historic perspective, we got the knowledge that the prominent change of accounting system was caused by globalization of business activity and borderlessness of financing activity. The international comparison of information of different conpanies in different countries came to be very important.2. We got the knowledge that traditional accounting system in our country are formed by three components, that is, Commericial Law, Tax Law and Securities and Exchange Law. This accounting system are called Triangular System. We pointed out that traditional accounting system in our country cannot meet international demand for timely disclosure.3. We revised the standard of consolidated financial statements in 1997. We got the knowledge that new standard of consolidation put more emphasis on disclosure of financial position and operating result than calculation of distributable income.4. We got the knowledge that the accounting system in our country is going to shift from (1)Revenue-Expense View to (2)Asset-Liability View.

1、从历史的角度来看，我们认识到会计制度的显着变化是由商业活动的全球化和融资活动的无国界化引起的。不同国家、不同公司信息的国际比较变得非常重要。 2．我们了解到，我国传统的会计制度是由商法、税法和证券交易法三部分组成。这种会计制度被称为三角制度。指出我国传统的会计制度不能满足国际上及时披露的要求。 3． 1997年，我们对合并财务报表准则进行了修订。我们了解到，新合并财务报表准则更加注重财务状况和经营成果的披露，而不是可分配收益的计算。4．我们了解到，我国的会计制度将从（1）收入-费用观转向（2）资产-负债观。

项目成果

加古宜士ほか: "会計基準の基本戦略を考えるシンポジウム-国際的統合化とわが国の対応-"季刊会計基準、(財)財務会計基準機構. 第4号. 5-33 (2003)

Kako Yoshikazu 等：“会计准则基本战略研讨会——国际一体化与日本的应对——”季度会计准则，财务会计准则研究所第 4、5-33 期（2003 年）。

加古宜士, 大塚宗春監訳: "財務会計の理論と応用"中央経済社. 679 (2004)

加子义和大冢宗治监译：《财务会计理论与应用》中央经济社679（2004）。

Yoshihito Kako: "Public Report on Accounting Standard for Not-for-Profit Organization."Ministry of Public Management, Home Affairs, Posts and Telecommunications. 2. 1-4 (2003)

加子义人：“非营利组织会计准则公开报告”。公共管理、民政、邮电部。

加古宜士: "グローバルスタンダードとトライアングル体制"企業会計. 54巻1号. 18-23 (2002)

Kako, G.：“全球标准和三角体系”公司会计，第 54 卷，第 1. 18-23 期（2002 年）。

Yoshihito Kako, Muneharu Otuka: "Financial Accounting Theory and Analysis."Chuokeizai-Sha. 679 (2004)

Yoshihito Kako、Muneharu Otuka：“财务会计理论与分析”。Chuokeizai-Sha。