【摘要】 会计信息失真是严重影响当前社会经济生活正常秩序的突出问题。会计信息失真的防治刻不容缓。防治对策的研究更是当务之急。本文从防治会计信息失真角度介绍和探讨了日本会计制度中的几个方面,包括一般会计原则、会计法规体系、会计信息披露、三员审计制度以及近年在会计核算和监督制度上的改革,提出了日本的会计制度和会计改革对防治我国会计信息失真问题的几点启示。更多还原

【Abstract】 Accounting information lacking fidelity(AILF)is the outstanding problem influencing the social economic order ,and it is urgent to prevent and protect our country’s AILF. This article introduces and discusses several aspects of Japanese accounting system to put forward some enlightenments of Japanese accounting system and its reform on the prevention and protection of our country’s AILF.Key word: Japanese accounting system; Japanese accounting system reform, accounting information lacking fidelity; prevention and protection.Research on Acid-washing Waste Liquid:Treatment andIts Comprehensive Utilization in Man-made Diamond Purifying TechnologyLi Qin(Sanmenxia Polytechnic, Sanmenxia Hennan, 472000, China)Abstract: Acid-washing waste liquid produced in the man-made diamond purifying technology is studied in this article. On the basis of test and analysis, the scientific treating technology is designed, the valuable metal in the acid waste liquid is reclaimed and the final waste water is treated with neutralization, so that a better benefit is achieved.更多还原