日本的会计制度及启示

The Accounting System of Japan And the Enlightenment It Gives Us

在推进日本经济发展的众多因素中，其会计制度发挥了重要的作用。对日本的会计宏观管理体系进行深入研究，借鉴其经验，对我国的会计改革有着重要的参考意义。

Of the various factors that have promoted the development of the Japanese economy, the accounting system of Japan has played a very important part. It is found in this paper that an in-depth study of Japan's system of macro-management of accounting would produce a mirror that would benefit the reform of the accounting system of China.