Research in the Functions of Modern Accounting

现代会计功能研究

• 批准号: 01301086
• 负责人: MIYAMOTO Masaaki
• 金额: $ 4.99万
• 依托单位: Osaka University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Co-operative Research (A)
• 财政年份: 1989
• 资助国家: 日本
• 起止时间: 1989 至 1990
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-01301086/
• 关键词: Financial Accounting; Management Accounting; Internationalization; Accounting Functions; Auditing; System Auditing; 原価計算; 付加価値; 先物・オプション; カレント・コスト; プラン・コンタブル・ジェネラル; 会計情報; 有用性; セグメント情報; FA化; 国際会計

Changes in social and economic environment have drastically had an impact on the functions which a society expects accounting to carry our. Out "Grant-in-Aid for Co-operative Research (A) " aimed to examine how the functions of accounting should be understood in response to a changing environment from the below viewpoints.(1) Financial Accounting Perspective(2) Internationalization Perspective(3) Management Accounting PerspectiveIn fact, we are sure that our research could produce wonderful and outstanding results. For example, our research made a contribution to the accounting standard setting concerning options and futures transaction, suggested the new interesting research field to be developed in the future, had much influence on various aspects of the activities in Japanese academic communities, and so on. The report contains some important and informative issues above-mentioned (this report has three parts according to different objectives of our research, that is, (1) Inquiry into the Functions of Modern Financial Accounting, (2) Inquiry into the Internationalization of Accounting Functions and (3) Inquiry into the Functions of Modern Management Accounting).It is very important and necessary for Accounting researchers not only to discuss some related issues theoretically among themselves also to understand how practitioners evaluate existing accounting rules in a practical world and what accounting information they really need, because accounting research is very closely related to accounting practice. For this reason, we had a chance to discuss with four guest speakers (two treasurers in public utility and chemical company, one auditor and one system auditing pioneer) and could gain informative knowledge of accounting information needs.We believe it is necessary and significant to continue a co-operative research like this in order to develop a wide range of accounting theories and improve accounting practice.

社会经济环境的变化对会计所应发挥的功能产生了巨大的影响。我们的“合作研究补助金（A）“旨在从以下观点审查应如何理解会计的职能以应对不断变化的环境。(1)财务会计视角（2）国际化视角（3）管理会计视角事实上，我们相信我们的研究会产生精彩而出色的结果。例如，我们的研究为期权和期货交易的会计准则制定做出了贡献，提出了未来值得关注的新研究领域，对日本学术界的各个方面都产生了很大的影响等等。本报告包含了上述一些重要的信息性问题（本报告根据研究目的的不同分为三个部分，即（1）现代财务会计功能探讨，（2）会计职能国际化探讨（3）现代管理会计职能探讨）会计研究者不仅要从理论上探讨相关问题，而且要了解实务界如何评价现有的会计准则，了解他们真正需要什么样的会计信息，因为会计研究与会计实务的关系是非常密切的。因此，我们有机会与四位演讲嘉宾（两位公用事业和化工公司的财务主管，一位审计师和一位系统审计先驱）进行讨论，并获得了有关会计信息需求的翔实知识。我们相信，继续这样的合作研究对于发展广泛的会计理论和改善会计实务是必要的和重要的。

项目成果

高田 正淳: "会計の国際的統一化と監査の対応" 企業会計. 43. 47-52 (1991)

Masaaki Takada：“国际会计标准化和对审计的反应”公司会计 43. 47-52 (1991)。

宮本 匡章: "原価差異分析の限界" 会計. 138第2号. 1-11 (1990)

Masaaki Miyamoto：“成本差异分析的局限性”会计 138 No. 2. 1-11 (1990)。

Akira Wakasugi: "On the Objectives of Financial Reporting," Kaikei. Vol. 138, No. 3. 1-13 (1990)

Akira Wakasugi：“论财务报告的目标”，Kaikei。

高田正淳: "国際化と会計統一化" 会計. 136.6号. 1-13 (1989)

高田正明：《国际化与会计统一》会计第 136.6 号。

若杉 明: "会計目的についてー会計理論構築の出発点" 会計. 138. 1-16 (1990)

Akira Wakasugi：“关于会计目标——构建会计理论的起点”会计138。1-16（1990）。