Comparative Analysis Of Accounting Culture Between China And Japan

Accounting culture is a reflection of the social material and spiritual civilization in the field of economic management and which is the composition factor of the social cultural. Accounting cultural research has important theoretical and practical significance, with function which integrating accounting resources effectively and guiding accounting activities and management in the enterprises. Accounting profession of Chinese has been researching on international accounting, the United States’accounting standards and system in recent years, while lacking of research on Japanese accounting. China is a narrow strip of water with Japan, under the influence of Confucian culture in history, increasingly close trade relations, the source of enterprises’funds in both countries relies mainly on the creditor’s financial condition and other factors is determining the far-reaching guiding significance to analyze the two countries’accounting system and guidelines as well as carrying out accounting practices.In recent years, accounting theorists have made many research studies and get rich achievements in the accounting cultural problems such as content, characteristic, constituent elements, function and so on. But these researches don’t integrate the accounting culture with international environment. This text thinks the accounting internationalization is an irresistible trend. This paper argues that one of the preparatory work to comply with the accounting international trends is accounting culture research. It has chosen neighboring Japan as a comparison object. On the basis of previous research, it summarizes the theoretical basis of comparison between the two kinds of accounting culture, development status search for differences and different factors. Ultimately it has drawn the following conclusions in comparison: the construction of China’s accounting culture should based on its national situation and learn from the advanced experience of Japan, to reform the accounting management system and the role of regulation of the industry, to enhance the accounting staff professional judgment and establish a modern accounting personnel files of network integrity, to strength the professional and technical accounting and comprehensive knowledge of education and pay attention to environmental accounting research.