国际会计学作业----影响国际会计发展的8个因素

Japan‘s economy to belong to the capitalist economy, accounting and accounting policy value is capital providers such as shareholders .Joint-stock enterprise form of increase, fixed assets accounting and capital accounting is necessary. Rapid inflation, economic international development, inflation accounting and foreign exchange accounting is necessary. Therefore, Japan's accounting and accounting system is with the increasing changes of economic environment and change.
经济水平
• 我国经济经历了一个从社会主义计划经 济到社会主义市场经济的转轨过程，总 的来看，我国的会计及会计制度重视的 是国家的经济管理。从具体的产业经济 环境来看，一般地讲，国家会通过产业 政策和会计政策确定不同时期鼓励发展 的产业，允许发展的产业，限制发展的 产业和禁止发展的产业，这样的产业政 策和会计政策基本上确定了各产业的发 展前景，这可以成为企业经营战略、谋 求经营机会的重要依据。
Economic environment
Legal environment
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Japan's accounting is regulations socialist, belongs to the legislation accounting and accounting system is formulated according to the relevant laws and regulations. The accounting system is concerned, statutes of country with stiff sex, and common law countries, with elastic sex. Due to the different form of development of regulation， the relation between the statutes of the national accounting and tax is one body, the common law country accounting and tax is separated. Because Japan was statutory countries, it was made of regulations influence, politics, economy and other various aspects of the main action, by the restriction of the law, reduces a lot of people of the administrative interference
通货膨胀
• 对企业财务状况的影响。通货膨胀直接影 响到企业资产的计价。资产可以区分为货 币性资产和非货币性资产。货币性资产是 指以本项目的货币额表示的资产，包括现 金和可以迅速变换为现金的资产，如现金、 银行存款、短期投资、应收账款、应收票 据等。在通货膨胀期间，货币性资产的名 义价值不变，但其实际价值会因购买力下 降而受到损失。如某企业因赊销一批商品 而产生应收账款100,000元，9个月后收回 这笔款项，如果这一期间的通货膨胀率为 12%，则收回款项100,000元购买力价值 仅为89,286元，损失了10,714元。
筹资渠道
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在单一经济成份时期企业是国家的企业，资金主要来 源于国家的拨款或者是银行的贷款，这时候的会计制度相 对简单，会计只需要对国家负责，对债权人负责，会计的 法规性较强而灵活性差，更注重于资金的平衡和稳健原则 的运用。可是随着资金来源渠道的增多，这就要求我国的 会计制度适应这种变化。比如1993年，我们在继承原有会 计制度优点的同时，还吸纳了西方会计制度的精华，建立 起了较完整的会计体系以适应经济体制改革的需要，适应 筹资渠道多元化的需要，这为活跃我国的市场经济，发展 我国的民族产业起到了一定的推动作用。
法律体系
• 会计制度的规制可分为成文法国家和习惯 法的国家，中国属于成文法的国家。会计 制度是以法的规制确定。。 • 中国的会计法规体系和会计制度是由国家 最高立法机构颁布与实施的，如《会计 法》、《证券法》、《税法》；还有财政 部颁布的财务会计制度。 随着经济的不断发展，原来的直接的行政 手段的作用空间会越来越小，取而代之的 是经济手段和法律手段的作用会越来越大
ຫໍສະໝຸດ Baidu
影响日本会计发展的 因素
Political environment
• Japan's political system belonging to capitalism and the information of accounting and accounting system are very outstanding. The governmental relationship and nongovernmental industry accounting system have a direct and comprehensive influence. Japan accounting group in a large scale affects the social strongly. on the accounting system，governmental formulating relevant laws also have to pay attention to and take these folk group's comments and suggestions. Some nongovernmental organization is a famous government directly involved in the formulating of relevant laws, rules and the reformulating of the work. A relatively stable political environment offers good condition to the accounting system.
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inflation
• In inflation, in the yen stable, the historical cost in established under the principle of valuation, by using the accounting calculation way has higher reliability. But, when in the relatively large floating prices, especially there inflation, if continue to the established in accordance with the historical cost principle to accounting calculation, so get the measurement of the final assets figures and that the accounting information and get some can be difficult to reflect true economic information, will not be market and business environment to accept. On the other hand, the enterprise is in seek for the corresponding measurement basis, the assets of foreign report, should with the correct this actual net profit as the basic basis
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cultural environment
Japan is a developed country, but it is also a more respect traditional culture country, attaches great importance to the cultural foundation education, popularize the nine year compulsory education, adult illiteracy rate is zero. The employment of a the most fundamental condition must want to pass 9 years of compulsory education, or any enterprise are not acceptable. Because the national education attention, Japan's education level is high, along with the development of economy, the special education attention to accounting, and accounting system and development. On the other hand, although Japan respect traditional culture, but does not reject learning foreign advanced knowledge, especially on the economic management, From the Meiji restoration began by the western influence, 1945 to Germany and other European states of the model for the reform of economic system, and the second world war, main is to the direction of the American model to convert, the respect for cultural education and continuous learning outside the method to Japan's economic development of another factor.
税收体系
会计制度和税收制度改革以后，我国税法与会计准则之 间的差距呈扩大的趋势，财务会计不再融财务、税务于一 身，而是遵循会计准则的要求。税法也在力求独立，致使 税务会计与财务会计的分离成为可能。但税务会计要完全 从财务会计中独立出来，还需要一定的时间，笔者认为， 我国税务会计模式的建立要经过三个阶段，适度分离阶段、 相对独立阶段和完全分离阶段适度分离阶段。为了适应市 场经济的发展要求，税务会计独立是有必要的，但是，目 前我国的市场经济体制刚刚建立，现代企业制度还有待完 善，股份制公司还不是主要的企业组织形式，我国法律体 系是以成文法为主，人们的理财观念还比较保守，会计准 则的制定还是由政府控制，会计管理体制不可能从根本上 放弃统一领导分级管理的原则，因此，目前我国应将税务 会计和财务会计适当地分离。
文化
• 文化的环境对会计制度的影响有直 接的、间接的等多种形式。从目前 情况看，受过高等教育的会计专门 人才较发达国家来说还是算少的， 这样就制约了我国会计的发展。会 计的专门教育受到重视，会计制度 也就发达。另外，从传统文化的角 度来看，我国是一个注重个人权威， 轻视制度作用的国家，这种文化氛 围对会计制度的制定和执行有着直 接不良影响。要通过改革和发展。 逐步形成重视制度作用的文化氛围， 在这样的环境中，会计制度能够被 科学、合理地设计出来，并且能够 得以实行。
影响国际会计发展的8个因素
中国会计发展史
• 古代会计《周礼》中有会计官职的设置,如“司会”,掌管 国家和地方的财产物资。元代就形成了“四柱清册”,即 “旧管+新收=开除+实在”意思就是“原有的+新得到的= 拿走的+还剩下的”。这些都是最早期的会计,为近代会计 的发展奠定了基础。 • 近代会计：经历了原始记录计量、单式簿记和复式簿记三 个主要的阶段。 • 现代会计：这一会计发展阶段,会计理论与会计实务都取 得惊人的发展,标志着会计的发展进入成熟时期。财政部 发布了包括1项基本准则、38项具体准则和相关应用指南 构成的新企业会计准则体系。