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发展概况日本第一个职业会计师组织,大约是在1907年前后出现的.但直到1927年会计师法颁布之后,才有职业会计师协会的雏形.为了适应战后日益增长的经济民主化、财阀(财团)解散以及外资引入而引起的公司信息公开化的要求,1948年7月,政府又制定了注册会计师法,至此,这项职业才有正式的制度.制定注册会计师法,旨在保证职业会计师的素质,使他们达到能与英、美等国同行业相比的水平.因此,法律要求日本会计师要有与这些国家的会计师相类似的资格,以及同日本律师相类似的地位.
Development Overview The first professional accountant organization in Japan appeared around around 1907. However, it was not until the enactment of the Accountant Law of 1927 that the Society of Professional Accountants was formed. In response to the post-war growing economic democratization, ) Dissolution and the introduction of foreign capital caused by the disclosure of company information requirements, in July 1948, the government has developed a law of certified public accountants, so far, there is an official system of this profession.Charter of CPA law, designed to ensure that professional accountants Quality so that they reach levels comparable to those in the United Kingdom and the United States etc. Therefore, the law requires that Japanese accountants have similar qualifications as accountants in these countries and similar positions with Japanese lawyers.