Comparative Institutional Analysis of Accounting System Changes and Perspective towards Evolutionary Accounting

会计制度变迁的比较制度分析及演化会计视角

• 批准号: 15530301
• 负责人: FUJII Hideki
• 金额: $ 2.05万
• 依托单位: Kyoto University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2003
• 资助国家: 日本
• 起止时间: 2003 至 2004
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-15530301/
• 关键词: accounting; governmental accounting; institutional accounting; international accounting standard; nonprofit accounting; evolutionary accounting; comparative institutional analysis; 非営利会計; フランス会計; プラン・コンタブル; 概念フレームワーク

Main purposes of this study are as follows ; (1)to make clear the nature of changing process of accounting as an "institution" from the viewpoint of Comparative Institutional Analysis, (2)and to clarify the peculiar law underlying changes in accounting system and regulation depending on the current research results of evolutionary economics. For these purposes, we study, as topics, the process of international accounting harmonization in E.U. Countries especially in France, and the reformation of accounting system in the gevernmental and not-for-profit organizations in Japan.Just like Japan, France has had their tradition of accounting regulation driven by public sector based on the written law. But facing up to the international accounting harmonization, or rather convergence of accounting standards, they are obliged to take some steps, including declassification des textes and reinforcement of informational function of accounting. These arrangements will result in a big change in Fre … More nch accounting regulation and may give us lessons concerning system reformation. We tried to find out the essence of the change through comparative study of economic system and corporate governance between Japan and France. Some of the research results were published in the papers listed on the next page, and the others at the workshop held in University Paris-Dauphine in May 2004. We could exchange the viewpoints and research results on the topic with French researchers then.Now in Japan, we are observing a big renovation of organizational structure and accounting system in governmental and not-for-profit entities. The renovators took the U.S. model into consideration to draft a basic design of the system change. Crucial points there lie in answering the questions as follows ; what should be the objectives of accounting or financial reporting in the governmental and not-for-profit entities and what kind of information should be provided to users then? From the viewpoint of accounting theory, we could summarize these questions as how we should apply decision-usefulness approach to the entities. Focusing on these issues, we studied U.S. experiences in setting up basic concepts for governmental accounting, formation of depreciation accounting in not-for-profit entities and application of International Accounting Standards No.32 revised to co-operatives Less

本研究的主要目的是：(1)从比较制度分析的角度阐明会计作为一种“制度”变迁过程的本质；(2)借助演化经济学的现有研究成果，厘清会计制度和制度变迁背后的特殊规律。为此，我们以欧盟国家特别是法国的国际会计协调进程和日本的地方和非营利组织的会计制度改革为研究对象。与日本一样，法国也有以成文法为基础的公共部门驱动的会计监管传统。但面对国际会计协调，或者说会计准则趋同，它们不得不采取一些措施，包括解密文本和加强会计的信息功能。这些安排将导致FRE…的巨大变化更多的NCH会计规范，对我国的体制改革有一定的借鉴意义。我们试图通过对日本和法国经济制度和公司治理的比较研究，找出这一变化的实质。有些研究成果发表在下一页列出的论文中，另一些则在2004年5月在巴黎多芬大学举行的讲习班上发表。然后我们可以与法国研究人员就这一主题交换观点和研究成果。现在在日本，我们正在观察到政府和非营利实体的组织结构和会计制度正在发生重大变革。翻新者考虑到了美国的模式，起草了系统变化的基本设计。关键在于回答以下问题：政府和非营利实体的会计或财务报告的目标应该是什么，然后应该向用户提供什么样的信息？从会计理论的角度来看，我们可以将这些问题归结为如何将决策有用性方法应用于实体。围绕这些问题，我们研究了美国在建立政府会计基本概念、在非营利性实体中形成折旧会计以及将国际会计准则第32号修订应用于合作社方面的经验

项目成果

基準調和化時代のフランス会計制度-プラン・コンタブル・ジェネラルの20年を振り返って-

标准统一时代的法国会计制度——回顾Plan Contable Generale的20年——

• 发表时间: 2004
• 期刊: Working Paper, Faculty of Economics, Kyoto University No.J-37
• 作者: 藤井 秀樹;Hideki Fujii;藤井 秀樹;藤井 秀樹;藤井 秀樹;藤井 秀樹
• 通讯作者: 藤井 秀樹

Historical Cost Accounting and Fair Value Measurement

历史成本会计和公允价值计量

• 发表时间: 2004
• 期刊: Kigyo Kaikei (Business Accounting) Vol.56, No.1
• 作者: 藤井 秀樹;Hideki Fujii;藤井 秀樹;藤井 秀樹;藤井 秀樹;藤井 秀樹;藤井 秀樹;Hideki Fujii
• 通讯作者: Hideki Fujii

原価主義と時価評価

成本基础和按市价计价

• 发表时间: 2004
• 期刊: 企業会計 56・1
• 作者: 藤井 秀樹;Hideki Fujii;藤井 秀樹
• 通讯作者: 藤井 秀樹

国際会計基準第32号の協同組合への適用をめぐる問題点-出資金は資本か負債か-

围绕合作社应用国际会计准则第 32 号的问题 - 投资是资本还是债务？

• 发表时间: 2004
• 期刊: 生活協同組合研究 345
• 作者: 藤井 秀樹;Hideki Fujii;藤井 秀樹;藤井 秀樹;藤井 秀樹;藤井 秀樹;藤井 秀樹
• 通讯作者: 藤井 秀樹

On Controversy about Use or Nonuse of Depreciation Accounting in Not-for-Profit Organizations and FASB's FAS No.93

关于非营利组织使用或不使用折旧会计的争议与FASB的FAS No.93

• 发表时间: 2004
• 期刊: Ikoma Keizai Ronso (Ikoma Journal of Economics) Vol.2, No.1
• 作者: 藤井 秀樹;Hideki Fujii;藤井 秀樹;藤井 秀樹;藤井 秀樹;藤井 秀樹;藤井 秀樹;Hideki Fujii;Hideki Fujii;Hideki Fujii
• 通讯作者: Hideki Fujii