The reasons why the headquarters of Japanese-funded enterprises check the accounts of branches in the past two years include audit requirements, tax requirements, operation and management needs, risk control, and compliance requirements.

1. Audit requirements: Some companies may require the financial statements of subsidiaries to be audited to ensure their accuracy and standardization, especially in multinational companies. In this case, the headquarters needs to Review the branch's financial statements to ensure they comply with audit requirements.

2. Tax requirements: The tax authorities in some countries may require enterprises to provide financial statements of branches to check the tax declaration status of branches. Therefore, the headquarters needs to check the accounting records of branches to ensure that Their tax returns are accurate.

3. Operation and management needs: The headquarters may need to view the financial statements of the branch to better understand the operating status of the branch and formulate more effective business strategies and decisions.

4. Risk control: The headquarters may need to view the financial statements of the branch to identify and control the risks that the branch may face, such as financial risk, market risk, legal risk, etc.

5. Compliance requirements: Regulations in some industries or countries require companies to provide financial statements of their subsidiaries to regulatory agencies. In this case, the headquarters needs to view the financial statements of the branch to ensure It meets compliance requirements.