1991 Fiscal Year Final Research Report Summary
The Research for the Comparison of Statistic and Accounting between Japan and China
| Project/Area Number |
01045025
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| Research Category |
Grant-in-Aid for international Scientific Research
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| Allocation Type | Single-year Grants |
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| Section | University-to-University Cooperative Research |
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| Research Institution | Kyushu University |
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Principal Investigator |
NISHIMURA Akira Professor of Faculty of Economics at Kyushu Un., 経済学部, 教授 (70037117)
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| Co-Investigator(Kenkyū-buntansha) |
範 繹 北京商学院, 統計系, 助教授
丁 承厚 北京商学院, 会計系, 助教授
張 以寛 北京商学院, 会計系, 教授
OSHITA Jyohei Associate Professor of Faculty of Economics at Kyushu University, 経済学部, 助教授 (60152112)
時永 祥三 九州大学, 経済学部, 助教授 (30124134)
HAMASUNA Keiro Professor of Faculty of Economics at Kyushu Un., 経済学部, 教授 (70039791)
TOKINAGA Shozo Associate Professor of Faculty of Economics at Kyushu University
FAN Yi Associate Professor of Dept. of Statistic at Beijing Commercial Collage
TING Chenghou Associate Professor of Department at Beijing Commercial College
ZHANG Yikuang Professor of Department of Accounting at Beijing Commercial Collage
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| Project Period (FY) |
1989 – 1991
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| Keywords | Chinese Accounting System / Chinese Auditing / Statistic Reporting System / Accounting Information System / Profitability Auditing / Price Index / Strategic Management Accounting / 経済性監査 |
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| Research Abstract |
1. The joint investigators in Kyushu University, Japan and Beijing Commercial College, China visited many Japanese and Chinese business enterprises, interviewed with their managers, and investigated their present accounting, statistic, and information management systems for three years. We recognize that these systems are very important for distribution of economic resources in every economic system ; not only market economy, but also planning economy system. However, Chinese accounting and statistic systems are not coincide with commodity economy oriented by Chinese leaders because they yet depend upon the old Soviet socialist accounting and statistic systems. Therefore, it will take more much time for advanced systems introduced from the U. S. and Japan to take root in her society, since Chinese leaders and specialists have to replace the old systems with the advanced systems through a long controversy.
2. We hold an international symposium on "Comparative Study of Accounting and Statistic between Japan and China" in Beijing, China from 6 to 9 September 1991. About forty experts participated in this conference, where we had a deeper grasp of the present accounting and statistic systems in the both states. We are planning to publish this results in Japanese and Chinese.
3. We discussed on the education of the accounting information system in China during the symposium. We recognized the role of accounting in the production system and other sections of industries thoroughly by comparative study of the systems in Japan and China.
4. During carrying out this project, we have understood that advanced organizations have adopted some advanced scientific management systems in China, but these have been isolated and have not had a complete network.
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Research Products
(15 results)
