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一、问题的提出经历了20多年的经济高速增长之后,日本经济步入了泡沫经济破裂的大萧条时期,经济陷入了长期的低迷状态。面对“连做梦都没有想到的苦难”(三木谷良一,1998),日本被迫寻找与推行一系列措施实现经济的再生,其中最为引人注目的举措就是进一步推动市场化改革(邵蓝兰,2003)。随着市场化改革的进程,作为计量、反映基本经济活动的日本会计制度也在不停的调整以适应经济的发展和市场化进程。二战以后到“失去的十年”之前,日本的会计制度已经进行了4次重大
First, the problem raised After more than 20 years of rapid economic growth, the Japanese economy entered a bubble economy burst during the Great Depression, the economy plunged into a long-term depression. In the face of “misery not even dreamed of dreaming,” (Michiya Miki et al., 1998), Japan was forced to find and implement a series of measures to achieve economic regeneration. One of the most striking measures was to further promote market-oriented reforms , 2003). With the progress of the market-oriented reform, Japan’s accounting system, which measures and reflects basic economic activities, is constantly adjusting to meet the needs of economic development and market-oriented development. Japan’s accounting system has taken place four times before World War II until the “lost decade”