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在日本,合法的财务报告必须经大藏省有关部门、司法机关或日本注册会计师协会的审定,并要符合税法的要求。作为财务报告和税收要求紧密结合的结果,帐簿和税收的一致性的目的达到了,但财务报告也因此而失去了它的独立性。为了获得“真实而公正”的财务状况,财务报告不得不作相应的调整,以使之符合税法的要求。
In Japan, legal financial reports must be verified by the relevant departments of the Ministry of Finance, the Judicial Authority or the Japan Institute of Certified Public Accountants, and must meet the requirements of the tax law. As a result of the tight integration of financial reporting and taxation requirements, the purpose of the consistency of book and taxation has been achieved, but the financial report has thus lost its independence. In order to obtain a “real and fair” financial position, financial reports have to be adjusted accordingly so that they meet the requirements of the tax law.