二、日本企业管理的特色 　　(一 )日本企业的组织 　　企业的组织形式，是根据生产特点、产品结构和经营效果决定的，不是统一化的。大体上有三种形式：一种是统一核算，统一管理；一种是统一核算，分级管理；再一种是分级核算盈亏，分级管理。需要设什么机构就设，不需要就不 Second, the characteristics of Japanese business management (A) of Japanese enterprises Organizational enterprises in the form of organization, is based on production characteristics, product structure and business decision, not unified. There are basically three forms: one is unified accounting, unified management; one is unified accounting, hierarchical management; the other is the classification of accounting profit and loss, hierarchical management. What institutions need to set up, do not need not