中日会计教育目标定位的比较研究

Comparative Study on Goal of Accounting Education of Chinese and Japanese

从会计计算目标的比较入手,分析了中日两国会计计算目标差异,并论述两国会计教育目标定位的不同。由此得出在会计计算目标存在差异的情况下,对会计教育目标定位存在的影响。

Chinese-Japanese differences in the target of accounting calculation were analyzed and the differences in the goal of accounting education were discussed through the comparison of the target of accounting calculation between Chinese and Japanese.The conclusion is that differences in the target of accounting calculation have an impact on the goal of accounting education.