Made available in DSpace on 2016-04-25T18:39:44Z (GMT). No. of bitstreams: 1 GLAUCIUS ANDRE FRANCA.pdf: 749000 bytes, checksum: 304aa860d0f7515795850e835455c60f (MD5) Previous issue date: 2011-12-14 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This research combines theoretical and methodological reflection on the creation of performance indicators that allow senior management accounting, keep track of whether the strategic objectives set for it, based on its Strategic Planning, will be achieved. For this, he needed the break up of the strategic objectives into specific objectives for groups, and for these, indicators were created to assist the managing partners of the company, whether or not they will achieve their goals, whether it would be necessary corrective measures to realign the accounting firm, so that it achieves its goals, based on its mission, vision, values and beliefs, fulfilling its role not only in front of their stakeholders in pursuit of business efficiency, but also to society . Therefore, the issue regarding the construction of performance indicators as a strategic management tool in the "accounting firm", responds favorably to issues of research, demonstrating that it is possible to construct models of indicators to monitor the performance of accounting firms, and in this sense, meet the specific objective, and to analyze the data information system that will allow the development of performance indicators, and identify what are the performance indicators that strategic planning needs to monitor what your goals are met. The methodology used was a case study in an accounting firm located in southern Brazil, in Londrina, Parana State / A presente pesquisa combina a reflexão teórica e metodológica sobre a criação de indicadores de desempenho que permitam a alta administração da empresa contábil, acompanhar se os objetivos estratégicos por ela definidos, com base em seu Planejamento Estratégico, serão atingidos. Para isso, necessitou-se o desmembramento dos objetivos estratégicos em objetivos específicos por grupos, sendo que para estes, foram criados indicadores que auxiliarão os sócios administradores da empresa, saber se irão ou não alcançar os seus objetivos, se será ou não necessária medidas corretivas para realinhar a empresa contábil, para que a mesma atinja as suas metas estabelecidas, baseadas em sua missão, visão, crenças e valores, cumprindo com o seu papel, não só diante dos seus stakeholders em busca da eficácia empresarial, como também diante da sociedade. Portanto, a temática quanto à construção dos indicadores de desempenho como ferramenta de gestão estratégica na empresa contábil , responde favoravelmente a problemática de pesquisa, demonstrando que é possível construir modelos de indicadores para acompanhar o desempenho das empresas contábeis, e neste sentido, atender ao objetivo específico, quanto a analisar os dados do sistema de informação que permitam a elaboração dos indicadores de desempenho, assim como identificar quais são os indicadores de desempenho que o planejamento estratégico necessita acompanhar para que suas metas sejam atingidas. A metodologia utilizada foi um estudo de caso em uma empresa contábil situada na região sul do Brasil, na cidade de Londrina, Estado do Paraná

Tyrimo objektas – Tarptautiniai ir Verslo apskaitos standartai. Tyrimo tikslas – atlikti Tarptautinių ir Verslo apskaitos standartų nuostatų lyginamąją analizę bei nustatyti perėjimo prie Tarptautinių apskaitos standartų tikslingumą visoms Lietuvos verslo įmonėms. Uždaviniai: - išanalizuoti apskaitos harmonizavimo ir standartizavimo būtinumą ir reikšmę; - palyginti Tarptautinių apskaitos standartų ir Verslo apskaitos standartų nuostatas bei nustatyti skirtumus; - ištirti Tarptautinius apskaitos standartus ir Verslo apskaitos standartus taikančių įmonių apskaitos metodų pasirinkimus praktikoje; - išsiaiškinti Tarptautinių ir Verslo apskaitos standartų taikymo privalumus ir trūkumus bei nustatyti perėjimo prie Tarptautinių apskaitos standartų tikslingumą visoms Lietuvos verslo įmonėms. Tyrimo metodai: lyginamosios analizės bei sintezės, ekspertinis, palyginimo, grupavimo, anketinės apklausos, grafinio vaizdavimo metodai. Rezultatai: išstudijavus ekonominę literatūrą, mokslo darbus, publikacijas, LR Vyriausybės įstatymus, apskaitos standartų nuostatas, išsiaiškintos finansinės apskaitos harmonizavimo ir standartizavimo tendencijos, nustatyti skirtumai tarp Verslo apskaitos standartų ir Tarptautinių apskaitos standartų. Atlikus verslo apskaitos standartų ir tarptautinių apskaitos standartų taikymo Lietuvos įmonių apskaitoje empirinį tyrimą, išsiaiškinti standartų taikymo privalumai ir trūkumai, respondentų apskaitos metodų pasirinkimai, pateiktos išvados dėl TAS ir VAS taikymo... [toliau žr. visą tekstą] / The object of the research – International and Business Accounting Standards. The aim of the research – to accomplish comparative analysis of International Accounting Standards and Business Accounting Standards and measure the influence of these standards application on the rates of Lithuanian enterprises’ financial accountability. The objectives of this research are: - to analyse the meaning and necessity of accountancy harmonization and standardization; - to compare the attitudes of International Accounting Standards and Business Accounting Standards and estimate the differences; - to explore company’s choices of Accountancy methods which practice International and National Accounting Standards; - to ascertain the merits and demerits of International Accounting Standards and Business Accounting Standards application and identify the expediency of passing to International Accounting Standards to all Lithuanian business enterprises. The research methodics incorporates such methods: comparable analysis and synthesis, experimental, assort able, interview and graphic methods. Results: made analysis of economical literature, studies, publications, laws of Lithuanian government, Accounting Standards, the tendencies of harmonization and standardization of accountancy were ascertain. Also the differences between International Accounting Standards and Business Accounting Standards were diagnosed. The empirical investigation of the application of International and Business... [to full text]

Tyrimo objektas – tarptautiniai apskaitos standartai Darbo tikslas - išanalizavus tarptautinių apskaitos standartų būtinumą ir praktinę taikymo Lietuvos įmonėse patirtį, numatyti perėjimo prie tarptautinių apskaitos standartų taikymo etapus ir atskleisti standartų įtaką apskaitos politikos formavimui. Uždaviniai: • įvertinti Tarptautinių apskaitos standartų svarbą bei būtinumą; • sugrupuoti TAS pagal turinį ir nagrinėjamų klausimų esmę; • išnagrinėti tarptautinės ir nacionalinės apskaitos reglamentacijos ypatumus; • įvertinti tarptautinių apskaitos standartų taikymo praktiką Lietuvoje, bei nustatyti TAS taikymo privalumus ir trūkumus; • išskirti perėjimo prie TAS etapus; • išnagrinėti, perėjimo prie TAS įtaką įmonių apskaitos politikai formuoti. Tyrimo metodai. Sisteminė ir lyginamoji mokslinės literatūros šaltinių analizė, sintezė, loginė analizė, anketinė apklausa, apibendrinimas. Studijuojant mokslinę literatūrą apie tarptautinius apskaitos standartus įvertinta jų svarba ir būtinumas, apklausos metu nustatyti tarptautinių apskaitos standartų taikymo Lietuvos įmonėse privalumai ir trūkumai, išskirti perėjimo prie TAS etapai bei išanalizuota perėjimo prie TAS įtaka apskaitos politikai. / The object of research: International accounting standards. Research aim: After analyzing international accounting standards use necessity and practical experience in Lithuania foresee the stages of international accounting standards and reveal standards impact for the accounting policy formation. Objectives: • evaluate international accounting standards importance and necessity; • to group international accounting standards according the essence of considered questions; • explore international and national accounting regulation peculiarity; • evaluate international accounting standards practical uses in Lithuanian and identify their advantages and disadvantages; • exclude passing to IAS stages; • analyze the IAS passing impact for firm accounting policy. Research methods: Systematical and comparative scientific literatures analyze, synthesis, logical analyze, empirical investigation, conclusion. Studying scientific literature about international accounting standards I evaluated its importance and necessity, doing empirical investigation were identified international accounting standards advantages and disadvantages use in Lithuanian firms, were excluded passing to IAS stages and analyzed IAS impact for accounting policy.

Nagrinėjama tema yra aktuali nes, dauguma Lietuvos įstatymų, reglamentuojančių apskaitą ir jos procesus yra nukreipti į mokestinį aspektą – mokesčių prievolės atsiradimą, nebuvimą, apskaičiavimą, o verslo apskaitos standartai nurodo gaires, skatina vertinti ne tik realiai patirtas sąnaudas bei uždirbtas pajamas, bet ir kitas operacijas, įvykius, kurie gali nulemti įmonės veiklą ir jos ateitį. Vykdant apskaitą Lietuvos Respublikoje ūkio subjektai privalo laikytis teisės aktų, reglamentuojančių apskaitą, tarp jų ir verslo apskaitos standartų. Apskaitos specialistai vesdami apskaitą dažnai susiduria su skirtumais tarp pelno mokesčio įstatymo ir verslo apskaitos standartų, tai didina jų darbo apimtis bei ūkio subjektų apskaitos kaštus, beto gali lemti finansinių ataskaitų iškraipymą. Tyrimo tikslas – tyrimas atliekamas siekiant išanalizuoti pagrindinius skirtumus bei nesutapimus tarp pelno mokesčio įstatymo bei verslo apskaitos standartų. Tyrimo metodai – mokslinių straipsnių, skirtingų literatūros šaltinių palyginamoji analizė, dokumentų analizė, statistinių duomenų analizė bei teisės aktų analizė. Atlikus išsamią palyginamąją analizę ir išnagrinėjus skirtumus tarp VAS bei PMĮ galime teigti, kad išsikelta hipotezė pasitvirtino. Skirtumai tarp LR PMĮ bei VAS lemia apskaitos kaštų didėjimą. Atliktas tyrimas patvirtino, kad finansinę apskaitą ir mokesčių apskaičiavimą reglamentuojantys aktai nėra tarpusavyje suderinti, o tai turi įtakos finansinių ataskaitų teisingumui. Magistro... [toliau žr. visą tekstą] / The present topic is relevant because the majority of Lithuanian laws, regulations and accounting processes are focused only on the tax issue - the presence and absence of the tax liability and the correct calculation. Other than the legislation of accounting in Lithuania, Business Accounting Standards provides guidance, induces that actual costs incurred and earned income should be taken into consideration, which are the main objectives which reflects business and its future. Entities which have business in Lithuania must comply with the law governing the accounts, including Business Accounting Standards. Accounting professionals often faces with the differences between the Lithuanian income tax law and Business Accounting Standards, which increases their cost of accounting procedures and reduces the optimization of time spent for the accounting. Furthermore, these discrepancies also lead to possible corruption of the financial statements. The main objective is to analyze the main differences and discrepancies between the Lithuanian income tax law and Business Accounting Standards. Research methods - scientific articles and various comparative literature analysis, document analysis, statistical analysis and legislative analysis. After careful comparative analysis of the differences between the Lithuanian income tax law and Business Accounting Standards, we can conclude that hypothesis was confirmed as an investigation confirmed that governing legislations are not... [to full text]

As Micro e Pequenas Empresas (MPEs) têm papel relevante na economia brasileira. Contribuíram com a formação de 27% do Produto Interno Bruto em 2011 (SEBRAE, 2014) e geraram 52% dos empregos formais no país em 2012 (SEBRAE, 2013). Apesar disso, 24,4% desses empreendimentos desaparecem nos primeiros dois anos de vida (SEBRAE, 2013). Essas empresas são os principais clientes dos contadores e escritórios contábeis que prestam, geralmente, serviços de escrita contábil, escrita fiscal, departamento pessoal e de abertura, alterações e encerramento de empresas. A consultoria contábil, além de oferecer apoio aos Proprietários Administradores de Pequenos Negócios (PAPNs) para enfrentar os desafios comuns às MPEs, representa uma área a ser explorada pelos contadores. A partir desse contexto, este trabalho procurou caracterizar a consultoria contábil a ser oferecida pelos profissionais de contabilidade aos PAPNs. Para isso, 23 entrevistas semiestruturadas foram realizadas com 8 PAPNs e 15 Especialistas, além de um relato de memória, gerando mais de 15 horas de áudio e 146 páginas de transcrições. A estratégia de análise das entrevistas foi a Grounded Theory, utilizando-se a técnica de codificação proposta por Charmaz (2006) e com o auxílio do software QSR-Nvivo, versão 10. De acordo com os dados analisados na pesquisa e com a literatura consultada, a natureza do serviço da consultoria contábil pode ser divida em três categorias: ferramentas (relatórios e técnicas de controles), aconselhamento e treinamento. Os aconselhamentos têm como principal foco ajudar o PAPN a sair do operacional para pensar no negócio, sua estratégia e administração e a desenvolver sua visão empreendedora. Para isso, é imprescindível que o contador busque preparo em múltiplas áreas, especialmente em administração. A relação de confiança entre o contador e o PAPN é essencial na consultoria contábil, bem como a adoção, pelo contador, de linguagem simples e clara. A consultoria coletiva é sugerida como um possível mecanismo de viabilizar economicamente a prestação desse serviço. Não se propõe aqui a substituição dos serviços oferecidos hoje pelos escritórios contábeis às MPEs, os quais são vistos pelos PAPNs como a principal função do contador, mas sim o seu complemento com o intuito de ajudar esse empresariado a superar as dificuldades específicas das empresas de menor porte. Afinal, como afirmam Marriott e Marriott (2000), os serviços tradicionais podem representar uma janela de oportunidade para a consultoria contábil. / The Micro and Small Enterprises (MSEs) have a relevant role in the Brazilian economy. They contributed to the formation of 27% of GDP in 2011 (SEBRAE, 2014) and generated 52% formal employment in the country in 2012 (SEBRAE, 2013). Nevertheless, 24.4% of these enterprises disappear in the first two years of life (SEBRAE, 2013). Those companies are the main clients of accountants and accounting firms that provide generally statutory accounting services, tax records, personnel department and opening, changes and closing of a business. The accountancy consulting offers support to Small Business Owners Administrators (SBOAs) to face common challenges to MSEs, and it represents an area to be explored by accountants. From this context, this study aimed to characterize the accounting consultancy to be offered by accounting professionals to SBOAs. For this, 23 semi-structured interviews were conducted with 8 SBOAs and 15 Specialists, plus a memory reporting, generating more than 15 hours of audio and 146 pages of transcripts. The interviews analysis strategy was the Grounded Theory, using the coding technique proposed by Charmaz (2006) and with the aid of QSR-Nvivo software, version 10. According to the data analyzed in the study and the literature, the nature of the accounting consultancy service can be divided into three categories: tools (reporting and control techniques), training and advice. The tools recommended by the consultant include reports, routines and essential control techniques to assist management and decision making of SBOA. Training is directed at understanding and \'how to do\' something, while advice is focused primarily on helping the SBOA exiting of enterprise operations to think about the business, its strategy and management and to develop their entrepreneurial vision. Therefore, it is essential to seek accountant preparation in multiple areas, especially in management. The trust relationship between accountant and the SBOA is essential in accounting consultancy, as well as the adoption by accountant of a simple and clear language. The collective consultancy is suggested as a possible mechanism of economically viable to provide that service. It is not proposed here to replace the services offered today by the accounting firms to MSEs, which are seen by SBOAs as the main function of accountant, but its complement in order to help these entrepreneurs to overcome the specific difficulties of small business. After all, as stated by Marriott and Marriott (2000), traditional services may represent a window of opportunity for the accounting consultancy.

This diploma thesis deals with business transactions in terms of their accounting and VAT treatment according the statutory regulations in the Czech Republic. Firstly, accounting and VAT essentials are defined, the status of VAT in the European context is described as well. The thesis focuses not only on accounting of VAT in general, but it also shows some specific cases. The thesis deals with the right to deduct input VAT in connection with tax evasions in more detail. This issue was described using judicature. In the end, the possible ways how to deal safely with business partners are also discussed.

戰後台灣中小企業的歷史源頭為何?其跟戰前台人資本存在什麼辯證關係?可以說是本土化研究興起以來台灣經濟史主要課題之一，已有不少學者嘗試從中小工廠領域切入，一方面跟矢內原忠雄與凃照彥等兩位重量級學者對話，一方面則試圖挖掘出五大家族以來之一般中小地主或商人在資本主義化的脈絡之下資本積累的過程。不過，也並非所有研究者都同意戰後台灣中小企業能夠蓬勃發展，乃是以戰前台人資本之積累為基礎。 　　本文同樣以此問題意識出發，但有別於既有研究成果主要以中小工廠為作為分析對象，從而強調台人資本積累過程「自主性」的一面，並普遍以政權遞嬗為研究斷限。本文則擬以較具經營規模且位於近代部門的交通業為個案，就台人資本積累過程如何跟國家權力連結展開論述，並側重於台人資本如何學習殖民者所引進的資本主義制度、特別是以資本核算(盈餘保留跟固定資產折舊)為主軸之近代企業經營概念。同時，本文還將採取跨政權研究途徑(approach)，就戰前台人資本所進行之資本積累與養成之近代企業經營能力，如何成為渡過戰後接收期乃至投入中小企業的重要憑藉提出一理論性分析。 本文首先發現所謂台/日資或殖民者/被殖民者等二元對立框架，不足以解釋戰前台灣經濟結構，台人資本積累過程乃存在跟殖民者有所連結的一面。此一跟國家權力的連結，也延續到戰後。 基本上，交通業作為特許行業本應由國家經營以避免被獨佔壟斷，但作為後進資本主義國之日本，從明治維新以降即在國家力量不足的前提下，透過強烈監督與保護手段讓民間資本代行國家發展交通，官方與交通業者間存在特殊互動模式。日本領有殖民地台灣後更由於本國資本主義尚未確立，因此持續仰賴民間資本經營作為地方交通主力的民營鐵道與公路運輸，不過此時被仰賴的對象主要為台人資本，該業台人資本也就在台灣總督府協助之下進行資本積累。 台人資本透過交通業也廣泛運用了殖民者所引進的近代企業制度。由於交通業本來就具有資本密集性(capital-intensive)與固定資本(fixed capital)比重高之特徵，必須採行較具規模的經營型態，台人資本在交通業乃高比例的運用股份有限公司(日文稱株式會社)，從而交通業跟既有前人研究成果主要關懷之中小民營工廠(主要業種為農業、農產加工業與輕工業)就存在本質上的差異。 在交通業台人資本高比例運用近代企業制度的前提之下，本文進一步發現單純從文化面角度來檢討台人資本為何存在優異企業經營能力恐怕有所不足。也就是說，移民社會特質與發達的合股組織固然是台人資本參與資本主義的基礎，但能否落實以資本核算(盈餘保留跟固定資產折舊)為主軸之近代企業制度，或許具備更關鍵的地位。因為移民社會特質雖然能讓台人企業展現出冒險、進取的一面，清代以降發達的合股組織則讓台人資本較容易習慣近代市場經濟的運作，但台人企業要能展現出「永續經營」的特質，還是必須建構出建全的資產結構與財務狀況。 最後，本文主張戰後台灣中小企業仍然是以戰前台人資本為基礎。雖然既有研究成果亦多持一學術見解，但他們未能充分論證台人資本如何渡過1937年中日戰爭以降至1949年國民政府遷台為止這段政經局勢激烈動盪的時期。相較於此，交通業台人資本則能一定程度填補此一空白。首先，台人資本在該業不僅未全面從屬於日資或被其消滅，反而基於交通統制讓原本散落各地的台人資本獲得整合、經營規模獲得擴張，從而增強其資本力量。這些以州廳為單位並仍由台人資本所主導的交通統制企業，在戰後更直接轉型為地方客貨運業，從而存在非常直接而明確的延續性。 其次，近代企業制度落實乃至交通業關聯產業開啟，都在這一階段獲得實現。就前者而言，即如上述，日本乃是後進資本主義國，資本核算制度發展腳步緩慢，這導致戰時體制成為其確立的關鍵階段，亦即國家利用各種統制手段強迫企業採行標準的商業會計(特別是固定資產折舊的計算)。尤其，交通業作為重點統制產業之一，該業資本核算制度是否確立也就更受到殖民政府重視。再就後者而言，交通業本質上跟傳統部門不同已如上述，在歐美與日本皆扮演著推動產業革命的重要角色，台人資本也就有可能透過該業往近代部門移動，這一方面表現在機械動力的接觸；另一方面則是以該業為媒介，往工業部門邁進，特別是伴隨戰時體制與軍需工業化所開啟的車輛維護、修繕產業等關聯產業更具指標性意義。 總而言之，戰前到戰後台人資本積累過程乃存在一連鎖機制，即「非機械力的輕便鐵道→嘗試蒸氣動力與電力(並投入電力部門) →機械力的汽車運輸→新興機械製造與化學→地方客貨運業→中小企業」。這中間當然不會是一線性發展姿態，毋寧經歷諸多波折，但基本繼承關係仍然可以被尋得。 / What were the historical sources of the small and medium-sized enterprises in Taiwan after the war? What was the dialectical relationship between them and the capital existence in Taiwan before the war? It has been one of the main topics in Taiwanese economy history since the rise of the research of localization, and a few scholars tried to cut in through the small and medium-sized factories. On one hand, they opened the conversation with two key prominent scholars, Yanaihara Tadao and Chao-Yen Tu, and on the other hand, they tried to dig out the capital accumulation process from the general small and medium landlords or businessmen under the sequence of ideas of capitalism after Taiwanese five key families. However, not all of the researchers agreed that the reason why the small and medium-sized enterprises in Taiwan could be rising and flourishing after the war was because of the foundation of the capital accumulated by Taiwanese people before the war. This research started with the same question concepts, but with different object of the study from the past research results, which was only used small and medium-sized factories as the study object, and emphasized the “independence” side of Taiwanese capital accumulation process; they generally cut the time of the research period when there was any state power changed or transferred. Instead of that, this study planned to use transportation industry as the study case, discussed from how Taiwanese capital accumulation process linked to national power, and then laid special emphasis on how Taiwanese capital accumulation process learnt from capitalism that the colonialists brought in; especially, the operation concept of the modern enterprises which gave priority to capital accounting (retained earnings and assets depreciation). Furthermore, the study adopted cross-political power research approach and discussed how Taiwanese capital accumulation before the war and the management capacity development of the modern enterprises became the important basis of passing through the take-over period to throw into the small and medium-sized enterprises. A theoretical analysis was addressed here. The study first found the binary opposition framework of so-called Taiwanese investment/ Japanese investment or colonialists / natives was not sufficient to explain economy structure in Taiwan before the war. Taiwanese capital accumulation process was existed on one aspect which linked to the colonialists, and this linkage to national power lasted to postwar. Basically speaking, transportation industry as a franchising sector should be run by the nation to avoid monopoly; Japan, as a later emerging capitalism country, allowed private capital to develop the nation’s transportation industry though intense supervision and protection by the government because the insufficient national power after Meiji restoration; there was a special interaction model between the official and transportation dealers. After occupying Taiwan, Japan continued relying on private capital to develop local transportation such as privately-run railway and road transportation due to it hadn’t established its capitalism firmly. Nothing but Taiwanese capital was the subject which was dependent on at that moment, the capital accumulation of the Taiwanese capital for this industry proceeded under the assistance of Taiwanese Governor General’s Office. Through transportation industry, Taiwanese capital widely applied modern enterprise system brought into by the colonialists. Transportation industry featured high proportion of capital-intensive and fixed capital, and it needed to run in large-scaled operation types. Taiwanese capital used high-proportion of limited liability companies ((ka bu si ki gai sya in Japanese), and it showed the essential difference from the small and medium-sized factories (mainly agriculture, agriculture product processing and light industry) that pervious research focused on. Under the precondition that Taiwanese capital highly used modern enterprise system in transportation industry, the study further revealed that it was not enough to only examine why Taiwanese capital existed excellent enterprise management capacity from cultural aspect. That was to say, the social characteristic of immigration and the prosperous cooperated organizations were the foundation of Taiwanese capital joining capitalism, but whether it could fulfill modern enterprise system which gave priority to capital accounting (retained earnings and assets depreciation) played an even more significant role. Although the social characteristic of immigration presented the adventure and aggressiveness of Taiwanese enterprises, the prosperous cooperated organizations after Ching Dynasty helped Taiwanese capital get used to the operation of modern market economy easily. However, only when constructing sound assets structure and financial status, Taiwanese enterprises could show the quality of “sustainable operation”. In the end, the study claimed that the small and medium-sized enterprises in Taiwan after the war were still based on the Taiwanese capital before the war. Though the current research results mostly held the same academic view, they couldn’t fully approve how Taiwanese capital passed through the war of resistance against the Japanese in 1937 to National Government retrieved to Taiwan in 1949, the intensive political turbulent period of time. Compared to this, Taiwanese capital in transportation industry could fill the gap in a certain level. First, Taiwanese capital in transportation industry instead of subordinating to or being eliminated by Japanese investment, it integrated the Taiwanese capital spread out in different places and expanded the operation scale on the basis of transportation governing system; its capital strength increased as a result. The transportation governing enterprises which were managed by states but guided by Taiwanese capital directly transformed into local transportation carriers, and it showed extremely direct and clear continuity. Second, the fulfillment of the modern enterprise system and the starting of the relevant industries of transportation industry were implemented during this stage. In terms of the former, as what mentioned above, Japan was a later emerging capitalism country, and its development of capital accounting was slow; this led the system used during the war become the key stage of the development establishment, which meant that government used different governing methods to force the enterprises followed the standard business accounting (especially the calculation of assets depreciation). Moreover, transportation industry was one of the important governing enterprises, and it drew more colonialist government’s attention on whether the capital accounting system had been established in the industry. As for the latter, we talked about the essential difference between transportation industry and other traditional industries, and the transportation industry played an important role in pushing industry revolution in Europe, America, and Japan so that it was with great possibility that Taiwanese capital moved towards modern industries through transportation industry. This could be seen on the contact with mechanical kinetics on one side, and on the other side, it marched towards industry. The indicative meaning of this was presented on the relevant enterprises, especially the vehicle maintenance and repair incident to the system during the war and the industrialization for Army. In conclusion, the chain mechanism existed in the Taiwanese capital accumulation process from prewar to postwar, and it was “non-machinery light railway the attempt on steam powered and electricity (also invested electricity industry) machinery vehicle transportation new and developing machinery manufacture and chemistry local transportation carriers small and medium-sized enterprises”. Of course, the development was not a straight line process, and there were some obstacles in the way; however, the basic successive relationship could still be tracked.