Research on the Legal and Accounting System of Smaller Entities in Japan

(1)2004年--今年，笔者对日本中小企业的法律和会计制度进行了研究。在这项研究中，我意识到中小企业会计的进步依赖于日本金融厅的政策。这项政策被称为“关系银行”。在这项政策中，要求中小企业更准确的财务报表，以获得银行的良好贷款。(2)2005年，我研究了英国的中小企业公司法和政策。在英国，小公司会计准则(FRSSE)的豁免已经确立，并且广为人知。今年，1985年的《公司法》被戏剧性地现代化了。FRSSE可以成为日本较小实体会计准则的典范。2005年，日本制定了《公司法》，前身为《商法》。这部法律与英国新法有很大的相似之处，因为这两部法律都首先关注小公司。(2)2006年，也就是本研究的最后一年，日本《公司法》新引入了会计主任制度。这一制度是为了使中小企业的财务报表更加准确，并发布了《会计总监指引》。我研究了这份指南和日本中小企业会计准则。由于现在推出了针对中小企业的计划，下一步是检查这些系统的表现。

(1) The year of 2004This year I researched on the legal and accounting system of SMEs (Small and Medium seized Enterprises) in Japan. In this research, I realized that the progress of accounting for SMEs depended on the policy of the Financial Services Agency of Japan. This policy was so called "relationship banking". In this policy, the SMEs were demanded more accurate financial statements to get good loans from the bank.(2) The year of 2005In this year, I researched English company law and policy of SMEs. In the UK, the Exemptions from accounting standards for small companies (Financial Reporting Standard For Smaller Entities (FRSSE)) was established and was well known. And this year the Company Act of 1985 was modernized dramatically. The FRSSE could be the model of accounting standard for smaller entities in Japan. And in 2005, the Company Law in Japan which was formerly known as the Commercial Law was established. This Law is much resembled with English new Act because the both law focused small company first.(2) The year of 2006The last year of this research, the Accounting Director is newly introduced in Company Law in Japan. This system is to accurate financial statements of SMEs and the Guideline for Accounting Directors is published. I examined this Guideline and Accounting Standard for SMEs in Japan. Because the scheme for SMEs is now introduced, next step is to examine the performance of these systems.