【正文】
ide more protection. Japan has its own characteristics established accounting supervisor system. This unique system design, the shareholders, creditors and the interests of the maintenance, play an important role. Japan Accounting Supervisor provides:capital 500 million yen or more, or balance sheet liabilities listed on the amount of 200 million yen or more shares of the pany shall be deemed as a large pany stock panies, the accounting supervisor in accordance with the provisions of the major shares of the pany established by the Board is responsible for auditing the financial statements. The fourth part discusses the distortion of the current status of accounting information, according to investigation documents of the Ministry of Finance, exposing our current business laws and regulations in the implementation of the accounting deficiencies, and further analysis of China’s enterprises because of these problems. The fifth part of the article is in four parts on the basis of the above proposed by strengthening internal and external oversight, construction accounting information system, and the civil liability of a number of remendations. The fivepart article discusses the decency of the legal regulation of accoun