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The Analysis of Financial Statements of the Central Office of the House of Mitusi and Search for Relation between Accounting policies and Financial Changes, 1710-1892

对三井中央办公室财务报表的分析以及 1710-1892 年会计政策与财务变化之间关系的探寻

基本信息

批准号：
13630172
负责人：
NISHIKAWA Noboru
金额：
$ 2.18万
依托单位：
Kanagawa University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2001
资助国家：
日本
起止时间：
2001 至 2003
项目状态：
已结题

项目摘要

Early in the 18th century the House of Mitsui created a divisionalized administrative structure with a central office known as Omotokata (O means great or general and motokata means cotroller) in order to control many operating shops. Mitsui's divisional structure consisted of two major operating divisions, the textile fabric division and the banking division. Omotokata was a general partnership composed of heads of nine families of the founder's descendants. It was not in charge of actual operations but held the investments in operating shops.The objective of this research is to analyze the financial statements of Omotokata in order to make clear of its profitability and financial structure from 1710 through 1892, and to examine the relation between the changes of Accounting policies and the transition of profitability and financial structure.Up to 1740 from the foundation of Omotokata in 1710, its capital stock was increasing at a favorable pace. The ninety percent of profit of the operating divisions was transferred to Omotokata every three years. Omotokata settled many kinds of reserves, such as reserves for bad debts, mongers' retirement allowance, reserve for illness of family-heads and so on, to retain the great earnings. Nominally, Omotokata's capital stock was increasing at a steady pace up to 1774, but profitabity of the operating divisions decreased and bad debts Omotokata increased. In 1774, writing off bad debts, Omotokata splits off the operating divisions, which the groups of family heads directly owns. In 1797, Omotokata held investments of the divisions again but ceased every three year setllement. After this Omotokata's capital stock was rominally increasing but its bad debts was increasing again.

早在18世纪世纪，三井家族就建立了一个部门化的行政结构，其中一个中央办公室被称为Omotokata（O的意思是伟大或将军，Motokata的意思是控制者），以控制许多经营商店。三井的部门结构包括两个主要的经营部门，纺织品部门和银行部门。Omotokata是一个普通合伙企业，由创始人后代的九个家族的首领组成。本研究的目的是通过对表证公司1710年至1892年的财务报表进行分析，了解表证公司从1710年到1892年的盈利能力和财务结构，从1740年至1950年，会计政策的变化与盈利能力和财务结构的变化之间存在着密切的关系。在1710年，它的资本存量以有利的速度增长。每三年，运营部门90%的利润转移到Omotokata。表章设立了坏帐准备金、商人退休金、户主疾病准备金等多种准备金，以保留巨额收益。名义上，表方的资本存量稳步增长，直到1774年，但经营部门的利润下降，表方的坏账增加。1774年，在注销坏账的同时，Omotokata分裂了运营部门，这些部门由家族领导人直接拥有。1797年，Omotokata再次持有各部门的投资，但每三年停止一次。此后，表方的股本迅速增加，但坏帐又增加了。