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应日本财政研究会的邀请,深圳市会计学会、财政学会和注册会计师协会组成访日代表团,于1992年6月3日至6月9日对日本大藏省、横浜市财政局、中央新光监查法人进行了访问,考察了日本的财政制度、城市建设资金管理、国债政策、日本地方财政管理制度、横浜市发行市债的问题,同时还着重考察了日本的公证会计制度.这次对日本公证会计制度考察的重点是:日本政府对公证会计事务的管理和日本公证会计事务机构的内部制约机制.
At the invitation of the Japan Institute of Finance, the Shenzhen Accounting Association, the Institute of Finance and the Institute of Certified Public Accountants formed a delegation to Japan. From June 3 to June 9, 1992, they exchanged views with Japan’s Ministry of Finance, Yokohama Finance Bureau, In a visit to Zambia, the inspectors examined issues such as Japan’s fiscal system, urban construction fund management, treasury bonds policy, Japan’s local fiscal management system, and Yokohama’s issue of municipal bonds. At the same time, it also examined Japan’s notary accounting system. This time, The focus of the notary accounting system inspection is: the Japanese government management of notarized accounting matters and Japan’s internal accounting agency notary control mechanism.