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"Some historical considerations of SEC disclosure system and accounting regulation"

“SEC披露制度和会计监管的一些历史考量”

基本信息

批准号：
63530071
负责人：
TSUMORI Tsunehiro
金额：
$ 1.41万
依托单位：
Kyushu University
依托单位国家：
日本
项目类别：
Grant-in-Aid for General Scientific Research (C)
财政年份：
1988
资助国家：
日本
起止时间：
1988 至 1989
项目状态：
已结题

项目摘要

This study divided the history of the accounting regulation by SEC into four stages, that is, the first stage(1887-1936), the second stage(1933-1936), the third stage(1936-1973) and the forth stage(1973-present) and attempted to analyze those stages.The basic viewpoints throughout this study are, first, the synthesis of a viewpoint of "accounting" and a viewpoint of "disclosure" and, second, a viewpoint of the conflict between "public control" and "private control".This study, standing on these viewpoints, at first concerning the first stage, clarified the prehistory of accounting regulation by SEC by analyzing the relation between the first merger movement at the beginning of this century and the penetration of disclosure philosophy into corporate accounting practices and the controversy on the extension of disclosure in 1920's at the outset of a W.Z.Ripley's famous article and, concerning the second stage and the third stage, analyzed mainly the controversy about the concept of accou … More nting principles in 1930's and the complicated behaviors of each interested groups with regard to the establishment of accounting principles. And, concerning the forth stage, it researched on the controversy about "conceptual framework" by FASB and, considering the recent trends, supplemented the research with the recent trend of accounting regulation in West Germany, the United Kingdom, Australia, Canada etc. and the research of "conceptual framework" in the area of International Accounting Standards.One of the characteristics of recent accounting regulation is to substitute "extension of disclosure" for the problem essentially solved by "accounting". As the result, "extension of accounting disclosure" is not indicated as the extension of disclosure of "accounting" itself but mainly as "extension of disclosure". This study, throughout the overall analysis, definitely made it clear that these recent characteristics of accounting regulation existed at the beginning of accounting regulation by SEC and gives the important suggestions about a forthcoming prospect of accounting regulation. Less

本文将美国证券交易委员会会计监管的历史分为四个阶段，即第一阶段（1887-1936）第二阶段（1933-1936），第三阶段（1936-1973）第四阶段（1973年至今），并试图分析这些阶段。贯穿本研究的基本观点是，首先，第一阶段是“会计”观点与“披露”观点的综合，第二阶段是“公共控制”与“私人控制”冲突的观点。通过分析本世纪初的第一次合并运动与信息披露理念向公司会计实务渗透的关系，以及20世纪90年代美国证券交易委员会关于信息披露范围的争论，澄清了美国证券交易委员会会计监管的史前史。在第二阶段和第三阶段，主要分析了关于会计概念的争论， ...更多信息 20世纪30年代会计准则的制定以及各利益集团在会计准则制定中的复杂行为。在第四阶段，研究了美国财务会计准则委员会关于“概念框架”的争论，并结合最新的趋势，补充了西方德国、英国、澳大利亚、加拿大等国的会计准则和国际会计准则领域的“概念框架”研究。“会计”实质上解决的问题是“扩大披露”。因此，“会计披露的外延”并不是指“会计”本身披露的外延，而主要是指“披露的外延”。本研究通过全面的分析，明确了这些会计监管的近期特征在美国证券交易委员会会计监管之初就已存在，并对未来会计监管的前景提出了重要建议。少