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日本早已拥有一套以政府为主导的会计准则制定体制 ,为何在 2 0 0 1年成立日本会计准则委员会 (ASBJ)这个纯属民间性质的准则制定机构 ?ASBJ是仿效美国财务会计准则委员会 (FASB)的模式设立的 ,它能否像FASB那样发挥作用吗 ?萨班斯———奥克斯利法案的颁布 ,标志着政府在会计规范方面发挥主导作用再次成为主流 ,生不逢时的ASBJ命运如何 ?本文拟对日本会计准则制定模式的改革背景及存在的问题进行深入分析 ,希望能从中吸取教训。
Japan already has a government-led accounting standard setting system. Why is it that the Japanese Accounting Standards Board (ASBJ), a purely nominating body, be established in 2001? ASBJ follows the example of the Financial Accounting Standards Board (FASB) ) Model, can it play a role like the FASB? The promulgation of the Sarbanes-Oxley Act marks the fate of the ASBJ, which once again became mainstream, when the government took a leading role in accounting norms This paper intends to conduct an in-depth analysis of the reform background and existing problems in the development of Japan’s accounting standards and hopes to draw lessons from them.