Comparative Research Of Accounting Model Between China And Japan

The paper attempts to reflect the recent situation of accounting model in China and Japan and expects to exhibit the characteristics of the accounting model of China and Japan by taking use of the related theories and research results of accounting model, such as comparative analysis of the environmental factors, structural components and classification by country categories. Finally I hope the paper can enlighten the updating path of accounting model of China.The paper consists of five chapters.The first chapter has an oversight of accounting model, including introduction to the definition of accounting model and documentary summary of the theoretical content, like the study contents and methods. The second chapter focuses on the environmental factors influencing on the accounting model in China and Japan. In this chapter, the paper narrates and makes a comparison with factors such as economic environment, legal environment and cultural environment in order to outline the rough picture of accounting model of China and Japan.From the third chapter, the paper starts to compare with the components of accounting model. The third chapter is mainly about comparison of accounting management system between China and Japan, like accounting administrative institute, accounting standard-setting body and setting procedure. And then the paper talks about the lessons and enlightenment of the system change of standard-setting procedure in Japan and gives an evaluation on that of China.The fourth chapter introduces accounting regulation system respectively in China and Japan. Firstly, it describes the goals of accounting regulation system of China and Japan. After that, it exhibits the structure of the regulation system find the features of two countries. Then the paper individually shows three laws'impact on regulation system, namely company law (commercial law), security regulations and tax law. It gives an example of"research and development expenditure", stresses the specific requirements and features of accounting regulation system of two countries. At the end of chapter the paper compares Chinese"basic standard"and Japanese"enterprise accounting principle".Based on above mentioned four chapters, the fifth chapter summarizes the characteristics of accounting model in China and Japan. As a result, the accounting model of China is a government-interest-oriented and macro-based categorized, which belongs to governmental administrative type; the accounting model of Japan is government and private business doubly interest-oriented model, and mid-with macro and micro category based, which belongs to legal administrative type. By comparison the paper gives enlightenment meaning of Japanese accounting model for China.