日本是一个以注重经济管理著称于世界的国家.他们经济管理水平的先进也是值得我们学习的.会计是经济管理的一个必不可少的工具,所以在日本经济界也受到了应有的重视.日本会计理论工作者对国外会计的研究精神和严肃认真的治学态度也是非常可贵的.现在我仅就日本九州大学研究增减记帐法的情况,作些介绍,并谈点感想: 一、日本会计学者重视“增减记帐法”的研究 Japan is a country that is world-renowned for economic management and its advanced level of economic management is worth learning as well.As an indispensable tool for economic management, Japan has gained due attention in the economic circle of Japan. Japan’s accounting theory of foreign accounting and research on the spirit of serious and serious attitude to study is also very valuable.Now I am only on Kyushu University in Japan to study the case of the accounting method change, make some introduction, and talk about the feelings: First, Japan Accounting scholars attach importance to “increase and decrease accounting method” research