Developments of Securities Markets and Evolution of Financial Accounting Systems in Asian Countries including India

印度等亚洲国家证券市场的发展和财务会计制度的演变

基本信息

批准号：
11630143
负责人：
FUJII Tatsuo
金额：
$ 2.24万
依托单位：
Tohoku University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
1999
资助国家：
日本
起止时间：
1999 至 2002
项目状态：
已结题

项目摘要

I visited Australia, Malaysia, Singapore, China, Taiwan, and Hong Kong to collect original materials and I have already analyzed most of the materials.In Malaysia, I stayed at the Universiti Utara Malaysia and tried to get materials relating to stockholdars holding ratios and dividend trends in Malaysia. I found out following facts. First, in Malaysia, under the gevrnment policies sush as 10 year long-term plan, they have politionl goal te sat stockholders ratio in terms of their human races ef Malay, Indian, and Chinsse. Second, According to strong public authority the government has real controls to the private companies. Third, the U.K., the last suzerain state, still has great influence on Malaysia and Malaysia has been automatically accepting the standards of the International Accounting Standarda Board af which headquarter locates in the U.K. Foarth, on the titles of Certifed Public Accountant, they accept tho titles of the U.K., Australia, Canada, and other countries of the British Common wealth of Nations each other. The fourth point is also true in the cases of Singapore aad Hong Kong.In China, I got great assistance of such institution as Fudan University and Beijing University. The current evolution of the China shall be carefully watched. Under the national government policy to introduce the latest movements of the U.K. and the U.S.A., they hare been doing their best to establish their financial and auditing systems including the CPA systems.With Prof. Chiung Feng Ko, Soochow University Taiwan, R.O.C., I make a co-author presentation on financial derivatives under the title of "Derivatives and Financial Reporting: The Japanese Financial Distress Cases."I will soon complete articles to compare corporation accounting systems from the viewpoint of corporate governance focusing upon the appointments of auditors and the regulations on dividends.

我去了澳大利亚、马来西亚、新加坡、中国、台湾和香港收集原始材料，我已经分析了大部分材料。在马来西亚，我住在马来西亚北方大学，试图获取有关股东持股比例和股权比例的材料。马来西亚的股息趋势。我发现了以下事实。首先，在马来西亚，根据10年长期计划等政府政策，他们的政治目标是根据马来人、印度人和华人的种族来确定股东比例。其次，凭借强大的公共权威，政府对私营企业拥有真正的控制权。第三，最后一个宗主国英国对马来西亚的影响力仍然很大，马来西亚已经自动接受总部设在英国的国际会计准则委员会的标准，在注册会计师的头衔上，他们接受英国、澳大利亚、加拿大和英联邦其他国家的头衔相互称呼。第四点在新加坡和香港的例子中也是如此。在中国，我得到了复旦大学和北京大学这样的机构的大力帮助。当前中国的演变值得密切关注。在国家政府引进英美最新动态的政策下，他们一直在尽力建立自己的财务和审计制度，包括注册会计师制度。我和台湾东吴大学高琼峰教授一起，关于金融衍生品的合著者演讲，标题为“衍生品和财务报告：日本金融危机案例”。我很快就会完成从公司治理的角度比较公司会计制度的文章重点关注审计师的任命和股息的规定。