论文部分内容阅读
日本在明治40年(1908年)就出现了第一家职业会计师事务所——森田会计调查所。昭和2年(1927年)3月颁布了《计理士法》,在法律上承认了职业会计师(计理士)的权利和地位。但由于对计理士的资格条件控制不严,没有得到社会(尤其是产业界)的充分信任,社会形象不佳,整个行业没有得到健康地发展。 1948年7月《计理士法》被《公认会计士法》取而代之。《公认会计士法》规定所有的职业会计师(公认会计士)必须通过严格的考试而取得一定的资格。自此,公认会计士在素质得到保证的前提下,队
Japan in the Meiji 40 years (1908) appeared the first professional accounting firm - Morita accounting survey. The Showa 2 (1927) enacted the Law of Tries Law in March, which legally recognizes the rights and status of professional accountants (theorists). However, the entire industry has not been able to develop healthily because of the poor control over the qualifications of the therapists, the lack of full trust of the society, especially the industry, and the poor social image. July, 1948 “The Law of Tries” was replaced by the “Generally Accepted Accounting Practitioners Act.” The Generally Accepted Accounting Practitioners Act requires that all professional accountants (recognized accountants) must obtain certain qualifications through rigorous examinations. Since then, the recognized accountants in the premise of quality assurance, the team