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Research on Flexibility and Modern Functions of Double-entry Bookkeeping System in connection with Accounting Theory and Double-entry Bookkeeping

结合会计理论和复式记账研究复式记账系统的灵活性和现代功能

基本信息

批准号：
14530170
负责人：
IHARA Michiyo
金额：
$ 1.09万
依托单位：
KAGAWA UNIVERSITY
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2002
资助国家：
日本
起止时间：
2002 至 2003
项目状态：
已结题

项目摘要

This Research Project had the following concerns and approaches. The bookkeeping System, which was stemmed from the ancient Roman era, as well as the Double-entry Bookkeeping System, which was born in Italy in medieval times, had long been conceived of the well-established fixed system, and hence, it has long been regarded as the robust scheme, by saying that "all items can be well described in terms of Bookkeeping." On the other hand, the recent dramatic change in Accounting System as well as Accounting Standards, eventually revealed the items which cannot be described even in term of the bookkeeping, and hence seemingly weakened the raison d'etre of the Double-entry Bookkeeping System itself.How can we understand and justify this sort of discontinuity of the validity of Double-entry Bookkeeping System? With this point in our minds, we carefully reconsidered, in this research project, how to grasp the Double-entry Bookkeeping System and its functions. More specifically we adopted the following approaches : first of all, we try to clarify the Bookkeeping Views, Accounting views and their mutual underlying relationships. Secondary, we try to clarify the characteristics and issues of the proprietary theory from the Bookkeeping and Accounting History, Thirdly, we try to carry out value relevance studies on valuing the going-concerns so as to explain the role of Double-entry Bookkeeping System.Our main conclusions are summarized as follows : the Double-entry Bookkeeping System is not so much fixed, but it has rather more flexible and elastic property. More rigorously speaking, the formally fundamental structure of the Double-entry Bookkeeping is fixed, yet, while its interpretations are well flexible and elastic, and hence we can explicitly take accounts of the recent dramatic change in Accounting System as well as Accounting Standards so as to add our own interpretations and functions therein.

本研究项目有以下关注和方法。起源于古罗马时代的簿记制度，以及中世纪诞生于意大利的复式簿记制度，都早已被设想为一种完善的固定制度，因此，它一直被认为是一种稳健的方案，据说“所有的项目都可以用簿记来描述”。另一方面，最近会计制度和会计准则的巨大变化，最终揭示了甚至不能用记账来描述的项目，从而似乎削弱了复式记账法本身存在的理由。我们如何理解和证明复式记账法有效性的这种不连续性？带着这一点，在这个研究项目中，我们仔细思考了如何把握复式记账系统及其功能。更具体地说，我们采取了以下方法：首先，我们试图澄清记账视图，会计视图及其相互的底层关系。其次，试图从《簿记与会计史》中厘清专有理论的特点和存在的问题；第三，试图对持续经营企业进行价值关联研究，以解释复式簿记制度的作用。我们的主要结论总结如下：复式记账法并不是固定的，它具有更大的灵活性和弹性。更严格地说，复式记账法在形式上的基本结构是固定的，但其解释却很灵活，很有弹性，因此我们可以明确地考虑到最近会计制度和会计准则的巨大变化，从而在其中增加我们自己的解释和功能。