论文部分内容阅读
六十年代以来,日本经济取得了持续迅猛的发展,创造了举世公认的经济“奇迹”。管理会计作为现代化管理的一个重要组成部分,对日本经济的腾飞也起到了巨大的作用。研究日本企业管理会计的形成和特点,借鉴其先进作法对提高和改进我国企业的管理会计应用水平,具有一定的积极意义。一、日本企业管理会计的形成、发展和完善日本企业的管理会计是随着经济的发展和企业经营管理现代化的实现而逐步完善的。其形成、发展和完善的整个过程大致可分为以下几个阶段: 1、二次大战前,日本政府为了扩大侵略战争,动员全国一切力量为战争服务,陆军省和海军省先后公布并实施了有关军需产品成本计算准则。规定
Since the 1960s, the Japanese economy has achieved sustained and swift development, creating the economically recognized “miracle” of the world. As an important part of modern management, management accounting has also played a huge role in the economic growth of Japan. Studying the formation and characteristics of Japan’s enterprise management accounting and drawing on its advanced practices has certain positive significance for improving and improving the application level of management accounting in Chinese enterprises. I. Formation, Development, and Improvement of Japan’s Enterprise Management Accounting The management accounting of Japanese companies is gradually perfected along with the economic development and the modernization of business management. The entire process of its formation, development, and improvement can be roughly divided into the following stages: 1. Before the Second World War, the Japanese government mobilized all forces of the country to serve the war in order to expand the war of aggression. The Army and Navy provinces have announced and implemented successively. The guidelines for calculating the cost of military products. Regulations