Research on Accounting Practices of 500 German Companies in 19th Century

19世纪德国500家企业会计实务研究

• 批准号: 08630139
• 负责人: KAWABATA Yasushi
• 金额: $ 0.32万
• 依托单位: Doshisha University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 1996
• 资助国家: 日本
• 起止时间: 1996 至 1997
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-08630139/
• 关键词: german Accounting Practice; german Bank Accounting; german Company Settlement; gash Flow Accounting; german Accounting history; german Railway Accounting; german Company Law; german Ansurance Accounting; ドイツ初期株式会社会計実務; 紡績会社定款; 製造会社定款; 実物資本郷持

With this Study, I researched on German company accounting practices in 19th century. Historical data for this research is approximately 500 German company settlements (from Berlin Sugar Refining Comparny in 1800 to Union Stallion Hoppegrten Company in 1870) and approximately 200 financial statements in those days. Types of industries are (1)railway company (approximately 70 companies), (2)bank (approximately 75 banks), (3)mining company (approximately 100 companies), (4)insurance company (approximately 100 companies), (5)spinning company (approximately 15 companies), (6)gas-lighting company (approximately 20 companies), (7)steamer company (approximately 15 companies), (8)construction company (approximately 20 companies), (9)public benefit company (approximately 20 companies), (10)manufacturing company (approximately 30 companies), and (11)other company (approximately 40 companies). As a result of reserch, it becomes clear that German companies in 19th century calculated its profit and loss as a difference of revenue and expenses (as cach flow) with so-called "profit and loss statement approach". This fact is different from a popular opinion in accounting theory and accounting historical theory (It is said that profit calculation method of companies in the early time was a balance sheet spproach). It is said to that a cash flow calculation in company accounting is developed recently. However, before German company law system was made, cash flow accounting practices and so-called "profit and loss statement approach" were used as accounting customs. I'm making German company settlements and financial statements as internet data for all researchers. (http : //www.doshisha.ac.jp/)

在此基础上，笔者对19世纪的德国公司会计实务进行了研究。这项研究的历史数据是大约500家德国公司的结算(从1800年的柏林炼糖公司到1870年的联合种马霍佩格伦公司)和当时的大约200份财务报表。行业类型是(1)铁路公司(约70家公司)，(2)银行(约75家银行)，(3)矿业公司(约100家公司)，(4)保险公司(约100家公司)，(5)旋转公司(约15家公司)，(6)燃气照明公司(约20家公司)，(7)轮船公司(约15家公司)，(8)建筑公司(约20家公司)，(9)公益公司(约20家公司)，(10)制造公司(约30家公司)，(11)其他公司(约40家公司)。研究发现，19世纪德国企业的损益计算方法是收入与费用的差额(即高速缓存流量)，即所谓的“损益表法”。这一事实不同于会计理论和会计历史理论中流行的一种观点(即早期公司的利润计算方法是资产负债表)。据说，公司会计中的现金流量计算是最近发展起来的。然而，在德国公司法制度制定之前，现金流量表会计惯例和所谓的损益表法被作为会计惯例。我正在制作德国公司结算和财务报表，作为所有研究人员的互联网数据。(http：//www.doshisha.ac.jp/)

项目成果

Kawabata, Yasushi: "Incomc Statemeut Practices of 114 german Mining Companies in 19th Gentury" Doshisha Business Review. Vol.48 No.2. 20-60 (1996)

Kawabata, Yasushi：“19 世纪 114 家德国矿业公司的 Incomc Statemeut 实践” Doshisha Business Review。

川端保至: "19世紀ドイツの生成期保険会社の利益計算" 社会科学. 57. 289-343 (1996)

Yasushi Kawabata：“19 世纪德国新兴保险公司的利润计算”社会科学 57. 289-343 (1996)。

川端保至: "19世紀ドイツのガス照明株式会社の利益計算" 同志社商学. 48・4・5・6合併. 89-115 (1997)

川端康：《19世纪德国煤气照明公司的利润计算》同志社小学48·4·5·6合并。

川端 保至: "19世紀ドイツの鉱山製練会社の利益計算" 同志社商学. 48・2. 20-60 (1996)

川端靖：“19世纪德国采矿和炼油公司的利润计算”同志社小学48・2（1996）。

Kawabata, Yasushi: "Accounting practices of 100 german Ansurance Companies in 19th Century" Social Science. No.57. 289-343 (1996)

川端康：《19世纪德国100家保险公司的会计实践》社会科学。