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中国建材会计学会应中日友好商社东工物产和日本公认会计士协会的邀请。于今年9月访问了日本。访日期间,代表团与日本公认会计士协会及其东京会的领导成员和负责秩父、小野田、三菱三家水泥会社和旭、佐佐木、浩亚三家玻璃会社会计监查工作的公认会计士进行了座谈,考察参观了部分会社本部及工场的财务成本管理、会计核算工作和会计电算化的情况。一、财会工作体系日本企业的管理体制是集中管理,一个会社下属几个工场,工场只组织生产,而不负责核算。经营管理、生产指挥和事业开发统一由会社本部负责。财务
The China Building Material Accounting Society should be invited by the China-Japan Friendship Trading Company Donggong Material and the Japan Association of Certified Public Accountants. Visited Japan in September this year. During the visit to Japan, the delegation held discussions with the accounting members of the Japan Association of Certified Public Accountants and its members in Tokyo and the three accounting committees of Chiaki, Onoda, Mitsubishi, and Asahi, Sasaki, and Haiya. Investigated and visited the financial cost management, accounting work and accounting computerization of some club headquarters and workshops. 1. Accounting System The management system of Japanese companies is centralized management. There are several workshops affiliated to a club. The workshop only organizes production and is not responsible for accounting. The headquarters of the club is responsible for the unified management, production and business development. Finance