一、日本近代簿记、会计的发展日本的会计是从簿记开始的。一八七三年(明治六年)在日本清银大学教授福泽余吉倡议下,出版了美国的簿记,接着大藏省请英国学者教授来日本讲学,讲银行簿记,从而制订了有关簿记制度。随后福泽余吉教授提出了“帐目核对方法”,并在英国教授 First, Japan’s modern bookkeeping, the development of accounting Japan’s accounting is from the bookkeeping began. In 1873 (Meiji six years) at the initiative of Professor Fukuzawa Yuji of Japan’s Qing University, published a bookkeeping of the United States, followed by the Ministry of Finance asked the British scholars to come to Japan to lecture, talk about bank bookkeeping, which developed the bookkeeping system . Then Fukuzawa Yuji proposed the “accounting checkup method” and taught in the United Kingdom