An Examination on Integration Business Accounting and NPO Accounting

企业会计与非营利组织会计一体化探讨

• 批准号: 14530182
• 负责人: SAKAI Jiro
• 金额: $ 0.64万
• 依托单位: Hagoromo University of International Studies
• 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
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-14530182/
• 关键词: NPO; FASB; Net Assets; Fund Accounting; Restricted Assets; William.J.Vatter; Robert.N.Anthdny; アンソニー教授; 純資産; 正味財産; 資金; バッター; アンソニー; エンティティ; 基本金; 公益法人; 特定非営利活動法人

The aim of our research was to consider how to integrate business accounting and not-for-profit accounting.At first, we examined Vatter's theory. He was a researcher of accounting in America. We thought that his theory was very useful for NPO accounting. In his book, he insisted that a business enterprise is to gather some "funds". Each "funds" exists without personality. Thus, nobody owns them and controls. They are neutral existence.We thought that his theory can apply NPO accounting. For his theory, in almost all points, specifications of business accounting are common to ones of NPO accounting. And, the fact leads to integrated Business Accounting and NPO accounting.After publishing his theory, in America, FASB really tried to integrate business accounting and NPO Accounting. But what they did was imperfect. They still leave this situation neglected now.Robert.N.Anthony who was professor at Harvard Business School, also proposed the way to integrate both. His theory's specification … More was that both can be integrated completely if A capital contribution was established in NPO accounting. But this change was too drastic for NPO accounting. And, we pointed out that his theory ignores certain NPO like go-between NPO.Therefore, We concluded that both the way of FASB and Anthony's theory have some defaults. But we thought that it is important to establish a concept of other transactions except profit and loss transactions in NPO accounting. The concept not only can improve NPO accounting and but also can progress the integrationWe also examined Japanese's NPO accounting, especially the accounting of Koeki-hojin that is known as normal type NPO, and private schools. Accounting standards for Koeki-hojin is being revised. The draft of it was published lately. However, in NPO accounting, another kind transactions except profit and loss transactions that are some transactions correspond with capital transactions in business accounting, are considered well yet. And, the system of private school's accounting is much deferent from one of business accounting.We insisted that an importance to establish the concept of transactions like capital transactions in NPO Accounting. Less

我们的研究目的是考虑如何整合企业会计和非营利会计。他是美国的会计研究员。我们认为，他的理论对非营利组织的会计核算是非常有用的。在他的书中，他坚持认为，一个商业企业就是要聚集一些“资金”。每个“基金”都是没有个性的存在。因此，没有人拥有和控制它们。我们认为他的理论可以应用于非营利组织会计核算。在他的理论中，几乎在所有方面，企业会计的规范都与非营利组织会计的规范相同。在他的理论发表后，美国财务会计准则委员会（FASB）开始了对企业会计与非营利组织会计的整合。但他们所做的是不完美的。哈佛商学院教授罗伯特·N·安东尼也提出了将两者结合起来的方法。他的理论是 ...更多信息 如果在非营利组织会计中设立出资，两者可以完全融合。但这一变化对非营利组织会计来说过于剧烈。同时，我们指出安东尼的理论忽略了某些非营利组织，如中间人非营利组织。因此，我们得出结论，无论是美国财务会计准则委员会的方法还是安东尼的理论都存在缺陷。但我们认为，在非营利组织会计核算中，应确立损益交易以外的其他交易的概念。113本文还对日本的NPO会计，特别是被称为普通型NPO的Koeki-hojin和私立学校的会计进行了考察。目前正在修订Koeki-hojin的会计准则。它的草稿是最近出版的。然而，在非营利组织会计中，除了损益交易之外的另一类交易，即与企业会计中的资本交易相对应的交易，还没有得到很好的考虑。私立学校的会计核算体系与企业会计核算体系有很大的不同，我们认为，在非营利组织会计核算中，必须确立资本交易等交易的概念。少

项目成果

林 兵磨: "わが国における非営利法人会計改革の特徴"経営情報学部論集(浜松大学). 16・1. 15-40 (2003)

林平马：“日本非营利法人会计改革的特征”，管理信息学部文集（滨松大学）16・1（2003）。

Hyoma HAYASHI: "Features for Reforming NPO Accounting in Japan"Journal of The Faculty of Administration and Informatics. Vol.16, No.1. 15-40 (2003)

Hyoma HAYASHI：《日本非营利组织会计改革的特征》行政信息学部期刊。