由于世界经济的一体化和资本市场的全球化,国际经济交流与合作的日益增加,包括中国和日本在内的许多国家进一步采取有效措施将本国的会计准则进行了重新修订,以进一步促进会计准则的国际趋同。就日本而然,针对当前西方国家以意大利、法国、德国等欧洲国家为代表的大陆体系和以英国、美国等为代表的英美体系这两大法律体系, Owing to the integration of the world economy and the globalization of capital markets and the increasing international economic exchanges and cooperation, many countries, including China and Japan, took further effective measures to revisit their national accounting standards so as to further promote accounting standards International convergence. In the case of Japan, in view of the two major legal systems currently represented by the Western system such as the continental system represented by Europe, Italy, France and Germany and the Anglo-American system represented by the United Kingdom and the United States,